I did this for a friend of mine who is a single parent. I know what it is like to be on your own as a parent, never to have that "fresh horse" come in and take over while you regroup. I bought a small fake tree and a few items of a personal nature--bubble bath, nail polish, back massager, etc. Instead of ornaments, I hung individually-wrapped Ghirardelli chocolates. I found a Holiday Stress Relief CD at Target. For a tree skirt, I used a Christmasy fleece throw, placing the personal items on top of it under the tree. I made a snowman out of three white round bath scrubbees, using holiday earrings for the eyes and nose and buttons, with eyebrow pencils as the arms. I propped it up inside a plush new bath towel.
I resisted returning to the scene of the crime, because that is always a giveaway, but I hope it brightened my friend's day. The holidays are always a difficult time for those who are alone or under a lot of pressure. Look around. Who do you know who might need a little stress relief?