This super cheap Christmas present idea looks very effective, and with 20 individually wrapped teabags costing as little as 75p at Tesco, won't hit your pocket.
There are instructions here -
Make a Christmas Tea Tree (thirstyfortea.com) You can make the cone out of cardboard (e.g. cereal box). There are also various videos of how to make them on youtube here -
https://www.youtube.com/results?search_query=Make+a+Christmas+Tea+Tree