This activity is rich with visual-perceptual and visual-motor skills. Look at how the kids are asked to continue the lines for the tree trunks. This alone makes this therapy craft tool worth the time. We had the tree tops already pre cut because we were focusing on skills other than cutting.
NOTE: You can do several variations on this based off of if you want a sensory component or have limited time and supplies. Drawing parallel lines can be a skill-building challenge for many clients dealing with visual-perceptual skill deficits.