I've made tissue roses since I was old enough to give 'em to girls. There's another tissue rose 'ible but really thats actually a paper towel and there's a crap load of steps. I'd just like to give a simpler and faster 'ible.
Time: 1-2 Minutes
Step 1: First Fold
Choose the color you like, white is standard but you can buy pink ones that look better. Theres a line in a tissue where its folded in half so it catches the second when you're pulling tissues out. Fold on side down to that line, that'll be the flower bulb thingy.
Step 2: Roll While Pinching
Roll while pinching then twist the bottom of the head.
Step 3: Make the Leaf and Twist
Fold up the bottom corner and twist the rest in the same direction you twisted the top of the flower
Step 4: Make 11 More and Fin
Make 11 more, tape 'em or use a rubber band or ribbon, spray them with cologne then give it to a gal.