Sorry, no steps. Easy to make.
I started with a simple Christmas Tree shape and traced it onto a piece of pallet wood. Size is up to the individual. I cut the tree out using an electric jigsaw. I drilled a hole with a hole cutting bit (a faucenor bit would do) large enough for a tea light candle and put a piece of plywood on the bottom then cut to the width of the tree trunk. I screwed the tree to the base and painted it. I then done the same with a santa design and an angel. I got the pics from a childrens colouring book on line and printed them out. After cutting and sanding, I painted them my own way and we have tea lights on them at night when the decorations are out. The candle base can also be flat for a candle / tea light to rest on. The tree one is easiest to make as no intricate curve cutting. My wife asked me to make some for her friends at work too.