Draw a 3-inch square on yellow crepe paper, using a ruler and a pencil. Cut out the square with scissors.
Cut out a 4-inch-by-2 inch rectangle of yellow crepe paper. Fold the rectangle in half lengthwise, and in half again, lengthwise. Cut a 1-inch slit through the folded paper on one long edge every 1/4 inch. Unfold the rectangle.
Wrap the 3-inch square of yellow crepe paper around the four cotton balls, pulling the edges of the paper to form a puffy center for the flower. Wrap the yellow rectangle around the puffy center.
Cut the wire to a length of 8 inches long with the nippers. Attach the puffy center and slitted rectangle to the wire with the floral tape by winding the tape around the crepe paper and wire.
Place a drinking glass on an index card, and draw around it with the pencil. Draw a 1 inch-by-3 inch rectangle on the card, positioned at one outside edge of the circle. Draw a point on the circle, opposite to the rectangle. Draw curved lines to connect the rectangle to the circle. Cut out the drawing to use as a magnolia petal template.
Use the template to draw and cut out eight magnolia petals on the white crepe paper. Press the center of the petals gently with your fingers to achieve a curved shape.
Attach one petal to the flower center and wire at the petal’s rectangle by wrapping the floral wire around the rectangle. Repeat to attach each petal.
Draw four 2-inch-long oval leaf shapes on the green crepe paper, and cut them out. Attach one end of the leaf to the flower and wire by wrapping it with the floral tape. Wrap the entire wire with the floral tape to complete the flower.