Cut your poster board into patterns similar to the pics above. I used a plate to cut into circles then folded into fourths. Remove one of the fourths. You can make these in various sizes.
Wrap your poster board into a cone to make your tree form. I used a stapler to secure the cone into place.
Cut the darker burlap into this pattern. Wrap your cut burlap piece around your form and secure with a clothespin.
Mix 1/2 glue and 1/2 water. You will want to mix this in a disposable bowl.
Cut the lighter burlap into a long thin strip.
Wrap it around your form securing on both ends with two clothespins.
Apply more glue mixture liberally. And let dry. Yes it will take a looong time to dry. Then just remove the inner form by crushing it and pulling it out. Just look at the contrast!
Display after everything has dried.