Unfold your napkin completely. Drape the center crease of the napkin over the first finger of your left hand. One side of the napkin should hang down on either side of your finger.
Bring both bottom edges of the napkin up and away from you. Place your hand on a table and lay your middle finger on top of the napkin flaps. Keep your last two fingers underneath the napkin.
Grip the top left corner of your top napkin flap and fold it around your middle finger and up against your (napkin-covered) index finger at a 45 degree angle.
Gently pinch the napkin just below your left index and middle fingers with your right index finger and thumb. Twist your left fingers away from you to form the blossom of the rose; the napkin just below your fingertips should twist into the top of the stem.
Gently remove your left fingers from the rose blossom and continue to twist the stem with your right hand.
Stop twisting midway down the stem. Gently pull out a small section of napkin and leave it untwisted; it will become the leaf of your rose. Continue twisting below this section.