Photorealistic fir trees are perfect for the exterior or New Year's scenes.
Set of 3 different sizes of spruce.
Dimensions, see (respectively):
-106x101x195;
-99x110x156;
-100x99x126;
The needles are made using an opacity map.

Polygons: 108708
Vertices: 267139

Who works in V-Ray versions lower than 3.1, be careful, in the materials in the BRDF section there is Microfaset GTR (GGX), if your version is older than 3.1, then the BRDF field will be empty. Choose Blinn, Phong or Ward - which is preferable for you.