Lay several layers of tissue paper on top of each other. At least 10 You can use different colors to make a colorful flower or one color to make a flower that is one color. Multiple color flowers are great for 4th of July celebrations (red, white and blue). And single color flowers are great for wedding receptions or graduation parties.
Fold the layers of paper in an accordion style fashion like you are making a fan.
Then wrap the rubber band in the center of it and wrap it around several times.
Now bend it in half and slowly open the tissue paper one piece at a time pulling it to the center.
Do this with each piece of tissue paper until you have your formed flower.
Wrap the pipe cleaner around the rubber band to make the stem.