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1. From felt, cut out 1-1/2-inch-high numbers 1 to 25, adding 26 to 31 if counting down to the new year.
2. Cut a pair of 3x4-inch pieces from contrasting pieces of felt. Cut the long and one short end using pinking shears. Glue the pairs together, along the edges only of one short end and both long sides. Glue an 8-inch piece of ribbon inside open end. Let dry. Tie the ends into a bow. Repeat 24 or 30 times.
3. Decorate the can using paper, yarn, paint, or other desired supplies. Place the stick in the center of the can. Fill the can with rocks. Fill the pockets with treats. Starting on December 1, hang the highest number on the tree. Each day, hang another number on the tree, using consecutive numbers, for a sweet holiday countdown.