Reminds me of one we had when I was a child.

18 DIY Advent Calendars for Your Christmas Countdown

Advent - For toddler tree, add an infant she can stick them on the felt tree, when she gets older she can hang them on the buttons! So cute! (This is an advent calendar, but adapt it for toddler tree.

an even simpler ribbon tree shirt!

Ribbon Christmas Tree Applique Shirt -as seen on Etsy but can do own. Also as Birthday cake with candle button.

Vyrobte si doma adventný kalendár pre vaše detičky - Dobré rady a nápady

Advent Calendar (the link's expired, but pinning this for the idea to diy) Grandkids are needed, but not too soon, so that we can make these. They are embroidered with their names at the bottom of the tree.