Neat, small conifers (7)
I believe the answer is:
spruces
'conifers' is the definition.
(spruce is a kind of conifer)
'neat small' is the wordplay.
'neat' becomes 'spruce' ('spruce' can be a synonym of 'neat').
'small' becomes 's' (abbreviation - e.g. clothes size).
'spruce'+'s'='SPRUCES'
(Another definition for spruces that I've seen is " trees sold recently?".)
I've seen this clue in The Telegraph.
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