First start by painting your paper roll brown and your paper plate green.
Fold over a piece of pink cardstock and draw half of a heart on the folded side. Cut out your heart.
Trace handprint and part of arm on brown construction paper. Glue this to your heart.
Cut slits in the bottom of your paper towel roll and glue this to your paper plate.
Cut out differnt sizes of small hearts from red glitter paper. Glue these to the heart part of your tree. You can do this before or after gluing the whole handprint to the paper roll.
Keep adding hearts until you are happy with the way your handprint tree looks.