Your circles have to be different sizes.Do you know how to make yoyo's?? Same concept.Say a 12,10,8,6,4,2 inch circle,baste around the edge of each,add a little stuffing,cut an x in the center of each so that you can put a stick or tree branch up thru them,then stack with the biggest on the bottom to smallest on top.You can also add a drop of glue in between each one if you don't want them to move around.Top it off with a rag bow,or decorate or not however you wish.
HTH
Kathi

When making the tree...I'd use a cardboard circle with polly fill on each side...the cardboard will help it to hold it's round form better. I saw a picture of a yoyo tree on the net here someplace just the other day.

patti

Thanks ladies.

Enjoy your week,
Marie