To create the flower's petals, you need to divide the TP roll into equal cross sections. A TP roll is typically around 4½" long—you can divide it into nine ½" sections. Mark out each ½"-wide section with a pencil.
A paper towel roll, on the other hand, is typically about 11". You can divide it into twenty two ½" sections.
Priming the TP roll petals with white paint is recommended if you want to paint the petals with a light color like pink, yellow or light blue. If you're planning on red flowers or any other dark shade, you won't need to prime the petals.
Paint the entire surface of each petal with white acrylic paint or tempera paint. Paint the inside of the petals as well.
Add the other petals one at a time—glue the third petal, the fourth, the fifth, and so forth. Your flower can have anywhere from five to as many as sixteen petals. It really depends on what you want your flower to look like.
An important thing to remember when putting glue is to apply it on more or less the same section on each petal. If you applied it on the bottom ⅓ section on your first petal, then try to apply it on the bottom ⅓ section on all your petals. This ensures the flower will look symmetric.
Find a small button, a brad, or a plastic gem to put at the center of the flower. You can also cut a circle from felt, craft foam or fabric.
Glue the circle at the center of the flower. You can decorate just one side of the flower or glue another one on the flip side.
In order to achieve a roundish tip on the petals, do not flatten the TP roll in Step 3. Instead, place the roll in a horizontal position and crease the bottom to define the petals' pointed base. You can crease the top lightly to make cutting the roll into petal sections (see Step 4) much easier. Keep the top crease as light as possible to achieve a roundish petal tip.
After Step 4, take one petal. While holding the petal's base with one hand, gently press on the tip with your other hand (Leftmost photo).
Continue pressing until the tip is pushed inwards, forming a heart shape (Middle photo).
Press the sides of the heart-shaped petal together. Flatten the tip to create creases. (Rightmost photo).