Picture of Cardboard box-top Christmas Tree template
We decided against putting up a real Christmas Tree this year, but we still wanted something to decorate as a family.  So, I made a simple Christmas tree from a cardboard box.  Really easy, only required a minimal amount of materials, and our 2 yo son had a ton of fun painting it and helping set it up.  Enjoy!
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Step 1: Bill of Materials

1 large white cardboard box (the sturdier the better).
Scissors or utility knife.
Some white glue or wood glue.
1 string of Christmas lights.
Pocket knife or Phillips screwdriver (as hole punch).

Step 2: Prepare Materials

Picture of Prepare Materials
Remove four flaps from the box.  If your box is square, the four flaps on top work fine; if not, take the equally sized flaps from the top and the bottom of the box. 

Step 3: Scallop the Edges

Picture of Scallop the Edges
Scallop one of the long edges of each box flap.  To do this, make a short cut (1/2" to 3/4") every 2-3 inches along the clean edge of each flap, then cut small wedges at each incision point to form a notch.  Then use your scissors to round off each notch so that you get a nice smooth edge.  Doesn't need to be perfect.

Step 4: Lay out the tree design.

Picture of Lay out the tree design.
Set the prepared cardboard pieces out on the floor, overlapping slightly (I had about 2-3" of overlap on mine, but adjust until it looks about right to you).  Then, using some scrap cardboard or whatever you have laying around that you can use as a straight edge, score a line from the top of your tree to the bottom corner on each side, making a simple wedge shape.  Be careful to hold the pieces in place while you're scoring them, but not to press so hard as to mash the cardboard.

(In this version, I left about 1" to either side of dead center for the top of the tree.  I could have angled it to a point at the top, but I figured that point would just get bent somewhere in production, so I went with a slightly wider top.)