Duct tape is known as a tool of utility. This particular project, however, serves no function at all, but instead is purely for presentation. Add a decorative flair to your gift wrapping that will ensure it stands apart from the rest.

Step 1: Tools and Materials

You will need:
     Duct Tape (that's a given)
     Scissors (not too important)
     A thick sewing needle (Make sure it can handle some abuse)
     Thread (no particular color)
     A thimble (unless you have really thick skin you'll be glad you had it)
     A bottle cap (not necessary, but helpful)
     Lighter fluid (Only a small amount, it's a good solvent)

Step 2: Start With a Ribbon

Tear out a long (and I mean LONG) piece of tape about half the standard width of a normal strip of tape. Going down the length of the tape, fold it in half with the sticky side in. This should give you a lengthy ribbon of tape with no exposed sticky stuff. If your edges are uneven or frayed, shave them off with scissors.

Step 3: This Step Is About Loops. It Also Runs in Loops.

     Take this time to thread your needle. You won't need it for a while, but it will help down the line when one of your hands are tied up.
     Hold your bottle cap between your first three fingers. Try to space them out evenly. The bottle cap is there to keep your fingers spaced out. If you lack the dexterity, any three posts will work, like thumb tacks or nails in a board.
     Place one side of your ribbon on the bottle cap, with the end tailing off into your palm.
1. Take the long side and loop it around your top finger, running up from its left side around and back down the right.
2. Next loop around the left finger, running from the bottom up and around the top.
3. Now loop around the right finger, from the top down, around and ready to loop back around the top finger. (I messed up for the picture)
     Continue to loop starting again from loop one until you use up the entire length of your ribbon.

Step 4: That's Not What It's Made For...

     Remove the ribbon from your fingers while carefully keeping the triple-loop pattern. Take your threaded needle and carefully force it through the center of the pattern, piercing each layer of ribbon on the way down. This takes a lot of force, so push it through using a thimble.
     Once you make it through, turn around and push back through the other way. Though you want to keep both holes close to each other, space them out a bit to make sure the thread doesn't just come back out the first path. Once you're back through, tie the two ends together.
     By now no doubt your needle is covered in sticky stuff, so soak it in a bit of lighter fluid and wipe off the adhesive.

Step 5: The Fun Part

Now that your loops are fixed in the center, separate each layer of ribbon out from each other. Now you can see each grouping of three clearly. Twist each tier around, rotating them to fit in the gaps in the last. This should leave you with a radial star pattern.
Flip the whole thing over. There should be an extra length of ribbon sticking out from the center. Loop it in and tape it down.

Step 6:

Now all you need do is add some tape to the bottom to stick it down on the package. You could use all that extra half-width tape left on your roll to make a second bow or a ribbon to go around your package.