These are super simple and so elegant for Christmas entertaining! I swiped the idea from here. For mine, I used a Martha Stewart border punch instead of the triangles they have on top. To make the bags, just trace out one half of a Christmas tree pattern on your brown paper bag, insert a piece of cardboard inside the bag and then exacto knife your tracing. Use a small and medium sized hole punch on the side you just cut out to make your "ornaments", then fold the flap back and glue it down. Viola! It is that easy!