Have the children paint a large paper plate green. Have them lay their arm and hand on a piece of brown construction paper. Trace and cut out to make the tree trunk. Have the children attach the tree trunk as shown. Have the children use an apple shaped paper punch to punch apples for the tree or have them rip small pieces of tissue paper and ball the pieces to make apples. Glue the apples to the tree.
Another option would be for children to dip their finger in red paint and stamp the apples on the tree.