The way actual flowers are made is pretty widely known, and needs no real explanation. The biggest change I've made is using coffee fiters as base material. I've been using both bleached and unbleached fliters, and while the former are best for delicate, pastel colors, the latter are perfect for achieving a kind of a vintage look.
First, we take a filter, and cut a circle in it, then make a spiral cut in it. The resulting strip of paper should be between 1 and 1,5 centimeters wide, but don't worry about it too much, even if it turns out to be uneven or egg-shaped.
The filter needs to be sprinkled with water in order to make the colors blend easier. You can use Glimmer Mist instead of water to get a pearlescent finish from the start.
Next, we color the filter with inks of all kinds, Distress Ink reinkers, even watercolor paint. To apply these, I use blending tools, making interesting patterns and stains.
We have to dry the filter later - either with a heater, or, like me, leaving it on a radiator.
We start forming the flower with the outer part of the spiral. I achieve best results using tweezers, grabbing from below. Once we have our spiral tightly wound up, we make it a little loose and shape it until we like he way our flower looks like (the center should be pretty tight, while the outer part can be pretty loose).
Sorry for the dirty fingers, but it's hard to get the ink off after making a few dozen flowers. ;)
Finally, we get a lovely flower, and the best thing is that it can be made in less time than reading this tutorial.