Take three pieces of tissue paper and fold them in half like this.
Then cut it, so you have six pieces of tissue paper, and stack them on each other like this.
Fold it like an accordion
Put a wire in the center of the accordion (I used florist wire so I could put them in vases. if you just want to hang them, or lay them around on a table, you don't need the wire. You can use yarn, pipe cleaners, or something similar)
You can cut the ends to a point, or a rounded edge, or just leave them plain to get different petals.
Fan out the accordion
And start pulling the individual papers apart from each other. Be careful not to tear them. But if you do tear them, just leave them on the flower. You usually can't tell a petal or two is torn.
Fluff it up