Lay out 2 layers of tissue paper in the color/colors of your choice. Cut horizontal and vertical so you will end up with 4 even piles of tissue. Stack the 4 piles on top of each other.
Fold the paper accordion style about 1/2″ thick similar to making a paper fan.
Place a rubber band on the middle of the folded tissue.
Cut the tips of the accordion in any style you want. I prefer a scallop edge to make it more flowery. A pointed edge can give it a more modern feel.
Separate the tissue paper one sheet at a time. To create a ball shape, pull half of the layers toward the top of the flower and the other half toward the bottom. Repeat with the other side of the folded paper. Scrunch a bit to fill in any gaps.