I've had to make (or replace) a few rap station on trees. I either use a cordelette or tie webbing, but slings work if that's all you have.
If using a sling, I'd prefer a longer one and to tie an over hand or figure 8, then clip a biner through that point. The reason for tying the knot is redundancy. If one strand fails (unlikely but possible), the other will hold. This is not the case if you just put the sling around and clip it together. I would not girth hitch; it's bad for the tree and I can't see any benefit to doing it, in this case.
Cordelette is cheap to replace and can be used on larger objects, and still tied with a "master" point for redundancy. Webbing is better for a living tree, or so I've heard, because it distributes the force over a wider area and does not cut into the trunk as much.
Webbing is also cheap. I buy it by the roll. I've recently replaced my chalk bag belt with webbing, so I have some if I need it. On multipitch I sometimes carry webbing and a rap ring. I've used that setup once to create a rap station. My preferred method is to wrap the webbing around the trunk twice (6' of webbing seems a good length) whilst threading it through the rap ring, and then tie a water knot with a good 3"-4" of tail on each end. That won't create redundancy in the wraps around the trunk, but it better distributes the load. Make sure that knot is tight and has plenty of tail.
If there's a doubt about the integrity of your setup, you can build a separate anchor (if the tree is solid, you can tie off to it separately), and use that to back up your rap station rig for the first person to rappel. The idea being to fully weight the setup you intend to leave, but have the second one in place with minimal slack in the event the primary fails. If the primary worked for the first person, it will likely work just fine for the second.