This is how I make the little masterpieces:
Step 1: Select any kind of paper you can fold into a small accordion. Cut each sheet of paper into strips 1/2" to 1" wide.
Step 2: Begin at one end of the strip and fold the paper, accordion style, with 1/4" to 1/2" pleats.
Step 3: Secure one end of your folded strip with the other end to create a continuous loop. The pattern should match up; in other words, make sure your folded strip is not twisted when you secure the ends.
Step 4: Now comes the tricky part which takes a little bit of practice and patience. Fold one side of your loop inward, and push the loop inward, on a flat surface to create a round, folded flower.
Step 5: Secure the folded flower in the middle of the piece (glue or a hot glue gun works best) and hold until the glue sets. This part can be a little frustrating because the folds want to force the flower to pop back into a loop; you can do it!
Step 6: Hold the flower's shape until the glue is set and Voila!