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Step-by-step build — 5 steps. Also available as a print sheet.
Lay two cross straps on a flat surface and place two 32" boards on top, lined up with each end. Attach with 1-1/4" nails and wood glue.
Position the center board in the middle with even gaps on both sides and attach. Repeat to build two even-gap panels.
Repeat the same layout with the 30-1/2" boards and the wider cross straps, but leave a 1-1/2" gap at the ends of the boards, using a 1x2 scrap as a spacing guide. Build two overlap panels.
After the tree is set in its stand, screw the four panels around the base with 2" screws. Optionally add plywood scrap on top for resting gifts.
Sand all surfaces and apply primer and paint, or stain and poly.