Card making templates (to purchase), however, just looking at this image, one could figure out how to cut the paper to create this tree... just a little experimentation & some patience should do the trick!
Santa Buckle Christmas Card - I like the use of a pull tab for his belt buckle! Cute!
Tarjetas de Navidad con Botones -- Christmas Cards with Buttons
postales de Navidad
Ligia Patch: ÁRBOL DE NAVIDAD, ALBERO DI NATALE, CHRISTMAS TREE, SAPIN DE NÖEL...