To being start with a strip of Tape approximately 3 inches long. By measuring it. Fold down one corner, leaving some of the sticky side on the side and bottom showing.
Then fold the other corner down. Next roll the petal around the straw. Fold another petal and then line up the tips of the petals opposite each other. Then roll the next petal around the stem.
Repeat this process of folding petals out of Tape, and rolling them around the stem. Just making sure to alternate where the tip of the petal lands to give a variation to the rosebud shape. Continue until the rose is as big as you would like. Depending on how tight you roll each petal and how high up will change the shape of the rosebud. Very tight rolling and placing the tip of the petal up higher causes the rose petal to concave on itself.
Rolling more loosely and having the tip lower opens the petal up and makes it wider. For fun, variation try alternating the petals with other colors. Use one color, then the next petal is the next color or try changing the color every three petals. It will create fun patterns and designs.
At the very end, you can then line the stem with more tape or leave as it is.