To make these flowers first you have to take two layers of square tissues or paper napkins. After that fold them into square and layer the two squares over each other. Staple in the middle so that you will see a plus sign of staples in the centre of a layered square. Cut this layered square in a circle and make cuts along the edges of the circle. After that using your fingers bring the circles towards the centre thus forming ruffles. Leave the last two layers round to become the base of the flower.