I made this cute count down calendar a couple of years ago. The quilt is just a panel that I quilted and put 24 buttons on the tree. The ornaments are fused to felt and then cut out. Then add a string for hanging. It all came as a kit. The button placements were all marked and there was even a guide for which ornament goes where. We don't follow the placement guide though. Parker picks out an ornament each morning and I put it where ever he wants.
This type of calendar is a MUST if you have child in your house during December. When the question arises, "how long until Christmas?", just point to the calendar and tell then to count the buttons without ornaments. It is also a good daily math exercise, one they are motivated to do and don't realize they are doing.