Christmas tree made of paper napkins

How wonderful it is when work spaces and home interiors are decorated on New Year’s Eve, because then a fabulous atmosphere begins to reign around! And it's even better when it's festive decor created with your own hands, and it may well become an ideal gift for close relatives, colleagues, and friends.
Today we will make the simplest conical spruce of miniature size, which does not require the purchase of any expensive or exclusive materials, but the result is very worthy. You can make such a spruce as crafts to a kindergarten or school, in general - this is a universal New Year's decor for all occasions. So let's quickly start making it.
We will need:
- Whatman paper size A3.
- A pack of dark green paper napkins.
- PVA glue.
- Tinsel 20 cm.
- New Year's small beads.
First of all, we need to make a base - a cone from whatman paper. To do this, twist the material at an angle and fix it with glue. The excess Whatman paper in the lower part needs to be cut off - this way you will level the base.

Next, cut each napkin into 4 parts.

Then we fold each of these parts into 4 more layers.
After this, we fasten each part with a stapler in the middle.

We give the parts a round shape by cutting off the edges according to the given shape.
After this, we get a part consisting of four round elements made from ordinary napkins. If the rounds are not too even, it’s okay. We will subsequently straighten them, so that all the irregularities will be very appropriate.

So, we straighten each of the layers one by one so that we get a lot of unique flowers.
In total, about 150 of these parts will be required.
Then all that remains is to glue them to the base and fix the tinsel along the bottom. It is recommended to start gluing the napkin parts from the top so that the product is as smooth and harmonious as possible.