If you follow these instructions you will be able to complete the factory balls Christmas game.

Level 1
It does give you instructions in the game but you can follow these steps if you want.
1) Click and drag a white ball from the tree over to the red paint pot and unclick the ball when you are on the red paint. It will pop back onto the tree into its original position but it will be red.
2) click and drag the ball over to the belt which is placed horizontally across a light blue cylinder which is holding it there (when something is horizontal it lie flat and looks like this -) Once you have unclicked the ball when it is on the horizontal belt it will pop back, as before, onto the tree in its original place but will have a belt tied around its middle.
3) Drag the ball over to the yellow paint pot and unclick it. As it has done previously the ball will return to its position on the tree but the bits of the ball you can see will have turned yellow but the ball will still have its belt on so you must drag the ball back to the place you got the belt from (which will now look like a normal light blue cylinder). The ball will return to the tree and will be red with a horizontal yellow stripe across the middle of it. Job done!

Level 2
1) Select another white ball from the tree.
2) Drag the ball to the orange paint pot and unclick when the ball is on the orange paint pot. The ball will return to tree orange.
3) Drag the ball over to the small pink woolen hat with the ping pong on that has had two thirds of it cut of (this is the one above the one above the bin) and unclick when the ball is on top of the icon previously mentioned. The ball will return to the tree with the hat on the top of it.
4) Drag the ball over to the blue paint pot and unclick once over the blue paint pot. The ball will return to the tree with the small pink hat on the top of it and all visible parts painted blue.
5) Remove the small pink hat by dragging the ball back to where you originally got the hat from (the blue cylinder with nothing on).
6) Drag the ball over to the large pink hat (the one over the bin)
7) Drag the ball over to the orange paint pot
8) Remove the large pink hat and you are finished!

Level 3
1) Drag a white ball from the tree and paint it blue (by dragging it to the blue paint pot an unclicking it once the ball is over it).
2) Put on the small pink hat (the one above the one above the bin on the right)
3) Paint the ball red
4) Remove the small pink hat
5) Put on the Santa hat that is the right way up (this is the one above the yellow paint pot)
6) Paint the ball orange
7) Remove the Santa hat
8) Put on the large pink hat
9) Paint the ball yellow
10) Remove the large pink hat and you are finished!

Level 4
1) Drag a white ball from the tree and paint it yellow
2) Put on the pair of white ear muffs that are facing left (these are below the vertical belt and are the furthest away from the pink hats out of both pairs of ear muffs)
3) Put on the other ear muffs (the ones that are facing right and are below the ear muffs facing left and nearest to the pink hats)
4) Paint the ball orange
5) Remove both pairs of ear muffs by putting the ones you put on last back first and the ones you put on first back last, this means you will put the ear muffs nearest to the pink hats back first.
6) Put on the horizontal belt.
7) Paint the ball red
8) Remove the horizontal belt and you are done!

Level 5
1) Drag a white ball from the tree and paint it red
2) Put on the ear muffs nearest the pink hats on
3) Paint the ball yellow
4) Without removing the ear muffs nearest the pink hats, put on the other ear muffs.
5) Paint the ball orange
6) Remove the ear muffs by putting the ones you put on last back first and the ones you put on first back last
7) Put on the Santa hat that is the right way up and then put on both earmuffs again
8) Paint the ball blue
9) Remove the ear muffs by putting the ones you put on last back first and the ones you put on first back last
10) Remove the Santa hat and you are all done!

Level 6
1) Drag a white ball from the tree and paint it blue
2) Put on both the ear muffs
3) Paint the ball red
4) Remove both of the earmuffs
5) Put on the Santa hat that is the right way up
6) Paint the ball blue
7) Put on both the ear muffs over the Santa hat
8) Remove the earmuffs and paint the ball red
9) Put on both the ear muffs over the Santa hat
10) Paint the ball blue
11) Remove the ear muffs by putting the ones you put on last back first and the ones you put on first back last
12) Remove the Santa hat and you are all done!

Level 7
1) Drag a white ball from the tree
2) Put on the upside down Santa hat (the one above the Santa hat that is the right way up)
3) Put on the small pink hat
4) Paint the ball red
5) Remove both hats and put on the large pink hat
6) Paint the ball orange
7) Remove the large pink hat and you are done!

Level 8
1) Drag a white ball from the tree and paint it blue
2) Put on the horizontal belt
3) Paint the ball red
4) Put on the small pink hat
5) Paint the ball yellow
6) Remove the small pink hat
7) Remove the horizontal belt
8) Put on the big pink hat
9) Paint the ball red
10) Remove the big pink hat and you are done!

Level 9
1) Drag a white ball from the tree and paint it blue
2) Put on the small pink hat
3) Paint the ball yellow
4) Remove the small pink hat
5) Put on the vertical belt
6) Paint the ball blue
7) Remove the vertical belt
8) Put on the large pink hat
9) Paint the ball blue
10) Remove the big pink hat and you are done! (The large pink hat and the big pink hat are the same)

Level 10
1) Drag a white ball from the tree and paint it yellow
2) Put on both earmuffs
3) Paint the ball blue
4) Remove both earmuffs
5) Put on the horizontal belt
6) Paint the ball orange
7) Remove the horizontal belt
8) Put on the Santa hat that is the right way up and both earmuffs
9) Paint the ball orange
10) Remove the Santa hat that is the right way up and both earmuffs
11) Put on the horizontal belt and the Santa hat that is the right way up
12) Paint the ball blue
13) Remove the horizontal belt and the Santa hat that is the right way up and you are done!

Level 11
1) Drag a white ball from the tree and paint it red
2) Put on the horizontal belt
3) Paint the ball orange
4) Remove the horizontal belt
5) Put on the vertical belt
6) Put on the upside down Santa hat
7) Paint the ball orange
8) Remove the upside down Santa hat
9) Put on the horizontal belt
10) Paint the ball yellow
11) Remove both belts
12) Put on the Santa hat that is the right way up
13) Paint the ball orange
14) Remove the Santa hat that is the right way up
15) Put on the horizontal belt
16) Put on the Santa hat that is the right way up
17) Paint the ball red
18) Remove everything
19) Put on the vertical belt
20) Put on the Santa hat that is the right way up
21) Paint the ball red
22) Remove the Santa hat that is the right way up
23) Put on the horizontal belt
24) Put on the Santa hat that is the right way up
25) Paint the ball blue
26) Remove everything and you are done!

Level 12
1) Drag a white ball from the tree and put on both earmuffs
2) Paint the ball yellow
3) Remove both earmuffs and put on the horizontal belt
4) Paint the ball red
5) Put on the small pink hat
6) Paint the ball orange
7) Remove the small pink hat
8) Put on the vertical belt
9) Paint the ball blue
10) Remove the vertical belt
11) Put on the Santa hat that is the right way up
12) Paint the ball orange
13) Remove everything
14) Put on the large pink hat
15) Paint the ball red
16) Remove the large pink hat
17) Put on both belts and the Santa hat that is the right way up
18) Paint the ball blue
19) Remove everything and you are done!

Level 13
1) Drag a white ball from the tree and paint it orange
2) Put on the vertical belt and both earmuffs
3) Paint the ball blue
4) Remove everything
5) Put on the horizontal belt and paint the ball yellow
6) Put on the small pink hat and paint the ball blue
7) Remove everything
8) Put on the large pink hat
9) Paint the ball red
10) Remove the large pink hat and you are done!

Level 14
1) Drag a white ball from the tree and paint it blue
2) Put on the small pink hat and the upside down Santa hat
3) Paint the ball yellow
4) Remove everything
5) Put on the vertical belt and the small pink hat
6) Paint the ball red
7) Remove the small pink hat and put on the Santa hat that is the right way up
8) Paint the ball orange
9) Remove everything
10) Put on the large pink hat and paint the ball yellow
11) Remove the large pink hat and you are done!

Level 15
1) Drag a white ball from the tree, put on the vertical belt and paint it orange
2) Put on the Santa hat that is the right way up
3) Paint the ball yellow
4) Remove the Santa hat that is the right way up and put on both of the earmuffs
5) Paint the ball red
6) Remove everything
7) Put in the horizontal belt and paint the ball red
8) Put on the small pink hat and paint the ball blue
9) Remove everything
10) Put on the large pink hat and paint the ball red
11) Remove the large pink hat and you are done!

Level 16
1) Drag a white ball from the tree paint it blue
2) Put on the earmuffs that are furthest away from the pink hats out of both pairs of earmuffs
3) Paint the ball red
4) Remove the earmuffs that are furthest away from the pink hats out of both pairs of earmuffs
5) Put on the Santa hat that is the right way up and paint the ball blue
6) Put on the earmuffs nearest to the pink hats and paint the ball red
7) Remove everything
8) Put on the horizontal belt and the small pink hat
9) Paint the ball orange
10) Remove everything
11) Put on the vertical belt and both of the earmuffs
12) Paint the ball blue
13) Remove both of the earmuffs and put on the small pink hat
14) Put on both of the earmuffs and paint the ball orange
15) Remove everything
16) Put on the Santa hat that is the right way up and both of the earmuffs
17) Paint the ball blue
18) Remove everything
19) Put on the horizontal belt and the Santa hat that is the right way up
20) Paint the ball yellow
21) Remove everything
22) Put on the large pink hat and paint the ball blue
23) Remove the large pink hat
24) Put on the vertical belt, the Santa hat that is the right way up and both of the earmuffs
25) Paint the ball yellow
26) Remove Santa hat that is the right way up and both of the earmuffs
27) Put on the large pink hat and paint the ball red
28) Remove the large pink hat and vertical belt and you are done!