Having see something similar online with a cost of just under £10 for one card, I set about to make my own version to send to my family this year.
I found a royalty free tree then used a snowflake font in a different colour to add the "leaves" to the tree. Using PS, I've resized and printed the background for the card separately so that my tree would be the "stand out" feature of the card added a bit of ribbon and a few gems.
At a cost of about 50p compared to £10, I'm pleased with the card and think Mum and Dad will be too!!!