Heat oven to 375°F.
If using crescent rolls: Remove dough from can in 2 rolled sections; do not unroll. Cut each section into 8 slices. If using dough sheet: Remove dough from can; do not unroll. Cut into 16 slices.
Place slices, cut side down, on ungreased cookie sheet to form tree. To form tree, start by placing 1 slice for top; arrange 2 slices just below, with sides touching. Continue arranging a row of 3 slices, then a row of 4 slices, and ending with a row of 5 slices. Use remaining slice for tree trunk.
Bake 11 to 13 minutes or until golden brown. Cool 1 minute on cookie sheet. Carefully loosen with spatula; slide onto cooling rack. Cool 10 minutes.
Place tree on serving platter or tray. In small bowl, mix cream cheese and powdered sugar; blend well. Spread mixture over tree. Decorate tree with fruit as desired.