In large mixing bowl, knead flour into cookie dough. Divide cookie dough in half.
On floured surface roll one portion of dough at a time to 1/8-inch thickness. Using 3- to 8-inch tree-shape cookie cutters, cut out cookie dough. Arrange trees on ungreased cookie sheet about 1 inch apart.
Bake in 375 degree F oven for 8 to 10 minutes or until edges are golden. While cookies are warm, make cutouts (Step 1 below). Cool completely.
Assemble trees. (Step 2). Carefully slip two trees together along slits. Decorate trees with icing and sprinkles, as desired. Let icing dry. Place mound of icing on cake stand. Place tree on top. Let dry. Using additional icing, make bows on caramels. Place near trees. Makes 36 three-inch cookies (18 three-inch trees).
While cookies are still warm, cut a 1/4-inch-wide slit in half of the trees from base to center. Cut 1/4-inch-wide slit in remaining trees from top to center of tree.
To assemble, gently slip two trees together along slits.