Cut 2 long rectangles, one each from 2 contrasting colored sheets of tissue paper.
Fold each rectangle like an accordion and trim the top in a scallop shape.
Unfold your rectangles. There should be a line of many scallops along one edge of each piece of tissue paper. Cut about 2 inches into each scallop. This will help the "fluffing" process later on.
Take the first color (for the center of the flower) and place the cylinder on top of the unfolded paper. Attach it with a piece of the tape.
Roll the cylinder up in the tissue paper and attach it with more tape at the end.
Repeat this process with the second color, rolling it right on top of the first one. Once both colors are rolled, fold in the ends of the bottom like a present and attach with one piece of double sided tape.
Tie a 6 inch piece of string around the top of the tissue paper.
Fold down the tissue and fluff it out to look like flower petals.