First find a sheet of colored tissue paper and fold it into a 2" - 3" square. Any old wrinkled tissue paper will do, in fact the more wrinkled, the more character your rose will have. Next, you will need to draw a freehand flower shape, with about 10 petals, onto a piece of cardboard. Cut out this shape. This will be your template. From this template, trace the flower onto your folded piece of tissue paper. Cut out the traced flower.
Some real roses have a dark edge on the petals. If you want to create this effect, you can paper clip 2 or 3 edges of the paper together and color the whole edge of all of the petals with a marker or paint. For this orange flower, I colored the edges red:
Now you can remove the paper clips and fold the paper in half. Punch a hole about 1/2" away from the middle of the folded edge.
To make the stem, put a pipe cleaner through this hole, leaving about 1" - 2"on one end. Open up the paper and on the underside of the flower, wrap the short end of the pipe cleaner around the longer end of the pipe cleaner, to attach the 2 pipe cleaner ends. The top of the flower will then look like this:
Open up each layer of paper, one by one, folding the paper inward and up as you go, in a whimsical organic fashion.
Once all the petals are open, you can reshape them to make a full rose shape.