Unwrap/open the brown paper grocery bag. Set onto a flat surface.

Lay your foam cone onto the paper bag and wrap it around the cone. Trim the bag to cover just the foam. Use hot glue to affix the bag to the cone. Fold the ends in for the top and bottom and secure with hot glue.

Place wax paper onto a flat surface. Place your cone onto the wax paper. Begin to apply the corks to the cone. Apply a strip of hot glue to the side of a cork and place it onto the cone at the bottom. Repeat all the way around the cone. Keep the cone on a flat surface, so the base remains flat and solid.

Continue to add corks, angling them as you move from the bottom to the top of the cone and affix with hot glue. When finished, fill some of the larger gaps with pom poms. Attach with hot glue.

Paint a wood star with gold metallic paint. Let dry completely and attach to the top of the tree with hot glue.

Display in your home or give as a homemade Christmas gift.