1. Place the flattened cupcake liners face to face, with the color or pattern on the outside. Fringe only the ruffled part of the liners about every 1/8 inch to ¼ inch, stopping when you reach the center flat circle.

2. Fold the liners in half, then in half again. Roll this "quarter circle" from the bottom and push the point you've created snugly into the straw. (If the flower tends to pop out of the straw, squeeze a dab of glue into the straw.)

3. Tear off a 2-inch piece of tape and center it on the shaft of the straw, folding it back across the straw and itself. (This is the leaf.)

4. Bend the neck of the straw to angle your flowers slightly outward.