Originally I was not going to post a tutorial because there is one on Martha's site, but after all the difficulty I had I decided to show you how I was able to get them looking flower like. (you can click on the images to enlarge)
Here are the pieces:
You can download and print the templates from Martha's site. Her templates show only one petal on each coffee filter, using 8 filter per flower. I cut out 2 or 3 petals from each filter depending on petal size.
Take petals 1 and 1.5 and overlap them. Poke a hole through both layers. Put the wire through the hole, bend it down and twist to secure.
Place a piece of DST (double stick tape) along the bottom edge of the petals.
Roll the petals around the wire and secure with DST.
Roll petal 2 around your bud and secure with DST.
Repeat with petal 2.5.
Roll petal 3 around bud and secure with DST. This one is a little difficult you may have to play with it a bit to get the petal to wrap around smoothly.
Wrap petal 4 around bud and secure with DST
This part is very awkward to try to hold onto while taping. Stick 3 of the number 5 petal around the bud and secure with DST.
Repeat with 3 more number 5 petals and secure.
Start to pull apart the flower and curl the petals. I use the edge of my scissors to curl as if I were curling ribbon for a birthday gift. You don't want to curl them too much or the look like they are falling off the bud.
Carefully pull apart each layer of petals. The inner layers are tighter and don't pull apart easily. The inner most petals don't move at all.
As you can see, after this step you have a messy flower-ish type thing.
At this point I use more DST around the base of the flower to tighten up the outer petals and clean things up a bit.
You can also see if there are any holes in the flower where one or two additional petals are needed.
Add these petals and secure with DST, curl.
This is what your flower should look like at this point:
Cut about 8-10 inches of floral tape.
Wrap the floral tape around the bottom of the rose and about and inch down the wire. Pull the tape as you wrap and it will be slightly sticky. If you pull too hard it will rip and if you don't pull hard enough it wont stick. This stuff is tricky.