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First the actual carving.
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Secondly, this was drawn by an artist who both observed and studied the carving.
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This ancient Sumerian carving isn't an Asherah tree or any such thing. It's the Tree of the Knowledge of Good and Evil. Notice there's the fruit tree, the serpent, a woman and another figure - either a man or a demon-type? This is clearly an inverted version of the Fall of Man where the Fall was said to bring Enlightenment to creation, not sin and death. "Did God really say...?" Every ancient culture has some form of serpent worship (evil seen as good, good seen as evil). Only God's people worshipped the one true God and held to the true natures of good and evil.
The tree here is seen as a 'great'/hugely important moment in human history, a time when man triumphed. See there's low-hanging fruit and it's easy to access. There's no pesky God to tell people not to eat of the fruit. There's nothing to indicate it's a danger at all. The carving speaks to the history of the Garden of Eden, to the story of Adam and Eve and God and the serpent, to the Fall of Man. But this is the pagan version of the Genesis account, where good is seen as evil and evil is seen as good. It has absolutely zilch, nothing, nada to do with Christmas trees.