I’m not sure why this is the case but the second we lay the tree skirt under the tree one of the cats makes himself cozy. Sometimes both together. This happens without fail every single year. It doesn’t matter if they are new to the household some feline genetic wiring tells them to claim this space for themselves.
It may be that they like the feel of the tree skirt. It may be that they smell generations of cats on it. It may be that they like the semi private space under the tree boughs. It may be that they know we will ultimate want that space to place gifts – twisted creatures felines. Or it could be any combination of these.