I know I'm about two years too late posting this but, eh, what the heck. I'm making these for a baby shower I'm having and I was beaming with pride that I saved about $15, making them myself. So, I thought, why not share how to make them with others who might not already know how easy it is! Back when Brody turned two, I had bought an expensive Martha Stewart kit for his birthday party. I realized while I was putting it together that it was so easy, & that I could've just gotten the stuff myself and put it together. Plus, they didn't come in sizes tailored to what I wanted. I have since made them myself a few times... for cheap!
Here's all you need: (I save those wire twisty things incase I ever need them- and they were perfect for this! When I didn't have these, I used regular wire you can buy in coils at a hardware store. Or, pipe cleaners would work... anything with wire!) You also want to have at least 10 sheets stacked so it can be "full" enough. Whatever your preference though, really.
I always cut out a square or rectangle so I can get more pom poms out of one 99cent package. It's the George Costanza in me. But if you do this, remember it might look funny if you don't fold it in the right direction. If it's a square, it doesn't matter. For rectangles, you want to accordion fold it starting on the shorter side of the tissue paper, and fold up longways. Hopefully that makes sense. (I sound so perfect to be teaching this;))
I'd say my folds are about an inch and a half but I vary it.
Take your wire, straighten it a little and fold it up in the center of your paper and twist to secure. Watch my gif for how I do it.
Then cut the ends (I didn't once and they looked like this) I made it rounded for this one but I also made some with pointy ends that I really love the look of.
Now, start pulling up the sides carefully and try to pull it up as close to the center as you can. Do half up towards one side and flip it around and do the other half towards the other side. I always have to fluff it after to get it how I like it... and I don't really stress about making it perfectly even.
And that's it! Now I use clear thread to hang it (tie to the loop in the middle). Or you can do colored ribbon or something for more dramatic effect.. like I did at brody's party. Easy as that.