1. I bought packs of tissue paper at Wal-mart/Target for 99 cents per pack. Eight sheets come in a pack. (Note: If you are looking for a larger variety of colors-your local party store is a good resource.)
2. Starting at one end, make 1 1/2-2 inch accordion folds down the entire length of the tissue paper square. (Crease the paper after each fold.) When you are done, it will look like this on the ends:
3. Wrap a piece of floral wire around the center to secure the tissue paper. It also helps to tie a long piece of clear thread to the wire for hanging purposes later.
4. Trim off both ends of the tissue paper like this:
5. When you pull it apart it will look like this:
6. Gently pull the tissue paper apart from the center, one layer at a time.
7. And, in the end you'll have one big, fluffy ball of goodness.
P.S. After I made mine, I located the original tutorial from Martha Stewart. You can find her instructions here.