Here are the steps.
1) Get a pattern paper and turn it over on it's back and draw a spiral. You don't have to be perfect. Just draw it free hand.
2) Then tear your pattern paper following the spiral and use the pinching technique to pinch around the spiral to create more dimension. Turn it over and ink it's edges with distress ink. Tighten the spiral flower by twirling it. (Tip: do not bother about perfection here) To twirl it, first you stick the center of the spiral down to your project first. Then slowly twirl the spiral outward slightly overlapping each layer. When you're at the end of the spiral, just tuck the end underneath flower and stick it down. Embellish the center of the flower using a brad, chipboard etc and use some sticklers or liquid pearls to embellish the layers of the flower.