Tie one end of a string loosely around the tree.
Measure out 3 feet from the tree along the string, then spray-paint a ring on the ground around the tree, using the string to maintain a consistent distance from the tree.
Measure out the width of your wall stones from the first ring, then spray a second ring on the ground around the first ring.
Dig a 4-inch-deep hole between the two rings with a sharp shovel. The sides of this hole should be as vertical as possible.
Tamp the ground within the hole flat with a plate compactor.
Fill the bottom of the hole with 2 inches of wet bedding sand or small gravel and tamp it again.
Place wall stones into the hole, filling the ring around the tree.
Use a level to ensure that the stones are horizontal. If they are not, tap individual stones with a mallet to drive them deeper into the sand until the entire wall is level.
Mix a small batch of masonry cement with water in a 5-gallon bucket, following the mixing ratio provided on the package.
Trowel a ¼-inch layer of cement on top of the first layer of stones.
Add a second layer of stones on top of the first, staggering the joints just as you would with bricks.
Add more cement and a third layer of stones.
Allow the cement to cure for 24 hours.