This is what it looks like to start. Then you flip one ornament over every day to count down to Christmas.
Then on Christmas Day, your kids put a star on the top. So this is what it looks like on Christmas day.
24 circle tags, Christmas paper, mod podge, gold vinyl, green, brown, and red spray paint, green and red ribbon, glue dots, star, green velcro, 24 nails
(I didn't take pictures of this process since it is just like the Halloween Calendar, and because I am lame.) Start by spray painting your tree and tags. I only painted one side. Let dry completely.
Cut vinyl numbers and paper to fit tags. (I used my Silhouette to cut the paper and vinyl numbers.)Transfer vinyl numbers to the red side of the tags. Mod Podge paper to tags. Let dry. Cut 2 inch strips of ribbon, tie a knot in the middle and stick to tags on the side with paper using a glue dot.
Hot glue velcro to top of tree and back of the star. Measure and hammer your nails into your board. Make a list of activities you want to do to count down the days. Print and cut into 1 in. circles. Use a glue dot to stick the acitivity just below each nail. Put your ornaments on.
Have a blast doing fun things with your kids while counting down the days to Christmas! :)