What you needCard stock
You can make this using Christmas wrapping paper that suits your decor or theme. They make great table centerpieces.
Take your card board (in this case black) and create a large/tall cone.
You do this by folding the card board and then marking it and cutting it out. Round off the bottom to make the base. Alternatively you can cutout a circle and wrap it into a cone by slitting it down the middle and overlapping it.
Do the same thing with a smaller piece of card to form the second tier of your whimsical tree.
Finally make a thin cone for the top of your layered tree.
You can make your tree in as many layers are you like. You can finish it off by adding a star to the top.