To make the cones, cut circles from a brown paper bag. Mine were about 4 1/2 inches in diameter. Cut each circle in half. Shape the semicircles into cones, cutting off any extra paper you don't need (the section that's sticking out in the photo.) Secure the cone with hot glue.
Wad a couple pieces of tissue paper into balls. I used chunks that were roughly 6" x 12", folded them in half, and crumpled them up.
If you plan to hang the ice cream cones, thread a needle with a doubled piece of thread. Poke the needle down through the top of the ball that will be the top scoop, so that a loop of thread sticks out of the top. Secure the loose ends on the underside with a dab of hot glue and trim off the excess.
Line the inside rim of the cone with hot glue and push the bottom scoop into the cone. Spread glue on the underside of the top scoop and add it to the cone. Let the glue dry for a minute and hang it on the tree.
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