Find the Hidden Treasure

You have found an old parchment that describes the location of buried treasure! It states:
“On Triangle Island there are only two trees, A and B, and the remains of a gallows. Start at the gallows and count the steps required to walk in a straight line to tree A. At the tree turn 90 degrees to the left and then walk forward the same number of steps. At the point where you stop, drive a spike into the ground.

“Return to the gallows. Now walk in a straight line and count your steps to tree B. When you reach the tree, turn 90 degrees to the right and take the same number of steps forward, placing another spike at the point where you stop. Dig at the point exactly halfway between the spikes and you will find the treasure.”

With this information in hand, you speed off to the island. But when you get there, you find the gallows missing! Is there any way you can still get to the treasure??

No, you may not dig up the entire island – you may dig only once!!!

Does it really matter where the gallows or tree are located? Explain why or why not.