I have not had a tree skirt the last couple of years. I just didn't want to spend a lot of money on one and had easily been using some fabric or a blanket. This year, I got creative and made a tree skirt that I really like.
I got this tablecloth at W@l M@rt. It is a plastic tablecloth that has a soft flannel back. It was somewhere between $3 - $5. I folded the round table cloth in half.
Half way down the folded side of the tablecloth, I used a large plastic cup to make a semi circle. Then cut the circle out, leaving the tablecloth folded the whole time. This left a large hole in the very center of the tablecloth.
You can very easily stop here, pick your tree up and place the table cloth over the hole in the tree stand, then replace the tree in the tree stand.
Since my kids had already half decorated the tree, I made another cut. There was already a crease in the table cloth from the center of the hole out to the edge of the tablecloth. I simply followed that crease and just cut one side of the tablecloth.
Lastly, put your new tablecloth/tree skirt under the tree and fold under the outside edges. This gives it a messy(smaller) look.
*One of the benefits of not cutting more than just a hole in the tablecloth is that next year you can use this tree skirt on an outside table that has an umbrella stand.
**If you happen to cut the line from the hole to the outside edge like I did, you can use tape on the underside to keep it all together.