At first try to draw this fir-tree if two easy options are difficult below.

Draw a triangle, further a fir-tree top, the bottom of a branch is drawn by waves. We press on the picture for increase.

Draw the rest, erase an auxiliary triangle.

We draw part of a trunk and a bucket (pot) where the fir-tree costs.

The fir-tree at us New Year's, means it is necessary to decorate it with a garland and New Year's toys.

We decorate.

Below 2 simple options are considered.

Look Father Frost, the Snow Maiden, the Snowman, Father Frost's sledge with gifts and a fir-tree, snowflakes, the angel.