The inspiration for this came from two sources. One - my brother who is an amazing artist and drew a tree titled 'Grow' while waiting for his baby to arrive, and two - a book of Softies a hootchie gave me that had a tree softie (as well as a poo softie!). This is my version for my little niece.
The Basic Gist
2 bits of orange felt for the tree top, with cut out felt circles/swirls, bird and heart hand sewn on with embroidery floss (given felt doesn't have a 'wrong' and 'right' side, beware the rookie mistake of sewing these embellishments onto both 'front' sides of the tree - doesn't work when you go to sew the pieces together!! A few 'bugger, bugger bugger's may have been muttered). Once you have added the swirls etc, machine sew the tree tops wrong sides together with blanket stitch, leaving a gap for squishing in some stuffing.
Cut out the felt tree trunk with the base of the trunk on the fold. Hand embroider a face on one side. Fold right sides together and stitch each side seam. Turn right side out and stuff.Insert the trunk into the tree top, adding a bit more stuffing if you need to and then complete the blanket stitches by hand to attach the tree top to trunk.