I found this tutorial that may be of help: http://bubbleandsweet.blogspot.com/2011/11/pretty-layered-ruffle-christmas-tree.html
Instead of the ruffles you could also do what Zoe shows in the video for the topper http://cakesdecor.com/entries/1817-christmas-tree-fondant-cake-topper-version-1-video-tutorial or this http://judyscakes.blogspot.com/search?updated-max=2010-12-22T20:42:00-07:00&max-results=7&start=34&by-date=false
