Add the butter to the bowl of an electric stand mixer with a paddle attachment and mix on medium speed for 2 minutes.
Slowly add in the powdered sugar half a cup at a time.
Pause to scrape the bowl, add the heavy cream, salt and vanilla.
Mix again on medium speed for an additional 2 minutes until the frosting is light and smooth.
Remove about ⅓ cup of frosting and put in a small bowl. Add in the desired amount of red food coloring. Mix and place in a piping bag.
Add green food coloring into the larger bowl, mix to combine and transfer to a piping bag.
To assemble the tree, start with the bottom layer. Pipe 7 - 8 circles onto the board about ½ inch apart. Use the backside of a spoon to press into each circle and pull toward you. Repeat for all circles.
Repeat that process for all layers subtracting 1 circle for each layer until you reach the top.
Add decorations on the tree with the red and remaining green frosting. Add sprinkles if desired.
Serve with your favorite butter cookies, sugar cookies, graham crackers, pretzels, etc and enjoy!