Preheat the oven to 375°F degrees.

Sprinkle a little flour on top of a sheet of parchment paper.

Unfold one sheet of puff pastry on top of the parchment paper. Using a rolling pin, gently roll out the puff pastry sheet into an 11 X 13 inch rectangle. Gently lift the parchment paper and transfer to a baking sheet.

Spread the Nutella hazelnut spread on top of the puff pastry sheet being careful not to go too close to the edge.

Unfold the second sheet of puff pastry and place on a lightly floured surface. Roll it out also into an 11 X 13 inch rectangle.

Gently place the second sheet of puff pastry on top of the first sheet of puff pastry that has the Nutella spread. Press gently to seal the two sheets together.

Using a piece of printer paper or parchment paper, cut out a Christmas tree shape to use as a template.

Place the Christmas tree template on top of the puff pastry and using a pizza cutter or a sharp knife, cut out the Christmas tree shape. Reserve the extra pieces.

Place a ruler down the center of the puff pastry Christmas tree to use as a guide.

Starting on one side, make horizontal slices into the sides of the Christmas tree triangle being careful to stop before you reach the center.

Repeat the same process on the other side of the Christmas tree triangle; again being careful to stop before reaching the center. You want to leave a 1 to 2 inch section down the middle of the tree that is not sliced.

Starting at the bottom, twist the branches away from you. Press the edge of the branch firmly into the parchment paper to keep the branch from untwisting.

Continue twisting the branches moving up the tree and then move on to the other side and twist those branches as well.

With the excess puff pastry, use a star cookie cutter and make a star for the top of the tree.

Then cut a little piece of dough to make the "stump" of the tree.

Brush the entire pastry with the beaten egg.

Bake in the preheated 375°F oven for about 15 - 18 minutes or until puffy and golden brown.

Cool slightly before sprinkling powdered sugar on top.