Before you ask what could possibly make a tree–even a 43-foot tall tree–cost $11 million, we’ll tell you: jewelry. Lots and lots of jewelry. The artificial tree is bedecked with 181 pieces, including diamonds, pearls, emeralds, and rubies, along with “more mundane gold and silver balls and bows.” Well yes, we would expect that nearly anything put next to a $3.5 million diamond set would strike one as “mundane.”

Because hosting a massive piece of thief-bait isn’t enough, the hotel is looking to get the tree recognized by the Guinness Book Of World Records as “the world’s most expensively dressed,” going up against a Japanese tree dressed to the tune of $10.8 million. If Emirates Palace does take the honor, it will join their Guinness record for the world’s most expensive shot of alcohol (a $2,000 cognac).

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