A Tree is Nice by Janice May Udry, illustrated by Marc Simont

From chapters.ca:
Trees are beautiful. They fill up the sky. If you have a tree, you can climb up its trunk, roll in its leaves, or hang a swing from one of its limbs. Cows and babies can nap in the shade of a tree. Birds can make nests in the branches. A tree is good to have around. A tree is nice.