Instructions:
Main body of tree
In brown cast on 28sts
Rows 1-20: K1,P1 Rpt (rib pattern)
Row 21: (K2tog)rpt to end (14sts)
B&T

Arms – make 2
Cast on 10sts in brown
Knit 9 rows.(garter st)
Cast off

Fingers – make 4 (Two for each arm)
Cast on 10 sts in green
Cast off.

Making Up:
Sew up the tree.
Sew the arms and stuff lightly
For the fingers fold each piece in half so it looks like a V.  Put a stitch in to hold in place.  Sew 2 on each arm as shown in the picture.
Add 2 googly eyes.
Jeanette has added a ladybird button and a bird button, but you could put on whatever you wish.