$4.00 worth of 26 guage floral Wire, floral tape, and industrial strength scouring pads (stiff pads used on grills). Picked it all up at Walmart. A bag of medium turf or flocking. I got a big bag of the fall colors for $4.00.
I cut at least six strands of the floral wire in equal length and used my safety wire pliers to twist them. I splayed the ends out in different directions and sprayed them with adhesive. I stuck cut up scouring pad on the spurs. The pads naturally want to cling together. I try to get them to look... tree shaped.
I wrap the trunk in floral wrap, spray the pads with green or brown paint, (depending on the foliage color). before the paint dries, I dump the foliage on it and while its drying, spray the trunk brown.
I figure with the amont that I can make, they're costing me about .10 cents a piece to make, and take about five minutes.