These ice cream cones are made of crepe or tissue paper and the most common paper bags. You have seen them many times in the bread departments of various supermarkets.
So, first we will need to make cones, to do this cut circles of brown paper bag. Mine were about 12-13 centimeters in diameter. Cut the resulting piece in half. Twist the semicircles into cones, if the shape is not perfect, you can remove all the imperfections with scissors. Glue the cone with glue gun or PVA.
Crumple a couple of sheets of crepe paper into balls. In my case, the pieces were about A4 size, then I folded them in half and crumpled them.
Before hanging the ice cream on the tree, take a thread and a needle. Thread the needle through the top of the balloon so that the loop is sticking out of the top. Secure the ends of the thread at the bottom with glue gun and remove the excess.
Put the top part, directly on the ice cream, on the cone with glue and let it dry completely. The ornament is ready, you can decorate the tree!