Cut brown paper or a brown paper bag into strips to create a tree trunk and limbs.
Glue the tree trunk and limbs onto a sheet of white paper or white cardstock. The cardstock will hold up better to the glue and paint.
Squirt paint onto a paper plate and lay the pinecones in the paint.
Roll the pine cones across the paper, to give the illusion of leaves.
You can also roll the pine cones across the bottom, to look like leaves have fallen on the ground.
Allow to dry and display.