And so what we have is functional. Maybe I can embellish it in future years. A benefit of making your own is you can control the size...
Firstly I cut out a template in baking paper, and pinned it to a doubled over bit of red felt, and cut it out.
Secondly, I glued a strip of white felt over the top using craft glue, and pinned a loop of ribbon at the top of the boot.
Thirdly, I sewed around the edge, and trimmed the uneven edges.
Finally, I stuck on the christmas tree.
Voila!
What I'd do differently: I bought the felt a while ago. You could easily recycle red or green pillow cases or whatever to make these. You could do patterns with applique, which would be more sturdy than glueing on felt.