Purchase a rosemary plant from a home and garden center. Smaller rosemary plants are sold in three to four-inch pots, one-gallon pots, and five-gallon pots. The size of plant you need depends on the size of tree you want; the plant in the one-gallon pot is an ideal size if you want a small tabletop tree.
Trim the bottom layer of the rosemary plant so that it is even, and all of the branches are completely even. It helps to get eye level with the bottom of the tree to identify the lowest sprigs of rosemary.
Use the size of the bottom of the tree as a basis, and begin cutting one side of the tree at a slant upward, forming a cone shape. To make it even, trim the trees in sections, starting with the middle section on one side, mirroring the slant of that section on the other, and then shaping the top. Don't worry if it's not perfect the first time. You can continue to prune the tree to make it look like a Christmas tree after the first cut.