Create a new document 50/50px.
Zoom it to 1600% and pick up dark green Pencil tool.
Draw some like this:
Create new layer and draw little green points.
Append some lines - they are necessary for volume imitation.
Start to decorate tree - draw yellow points (small lamps)
In a new layer draw boxes.
Now paint boxes.
The fur-tree is ready. Merge layers.
Now it's time to add animation.
Draw white and blue points in a new layer.
In next layer draw red and white points.
Our tree will be with blue sparks on one layer, and with red on another.
Set the time:

10 Random Photoshop ImageReady Animation :
10 Random TutorialKit Materials:







More Photoshop: