Make a rosebud without sepals and calyx. To make left petal: Hold the bag at a 45º angle so the end of bag points to the right (left for lefties); fingertips gripping the bag should face you.
Touch wide end of tip 104 to the bottom left side of rosebud. Squeeze, move it up, around to the right and down, relaxing pressure.
To make right petal: Hold bag at a 45º angle so the end of bag points to the left (right for lefties). Touch wide end of tip to bottom right side of rosebud base. Squeeze, move up, around to the left and down to the center of bud base. Stop pressure and pull tip away.
Make sepals and calyx with tip 3 and thinned icing. Follow same procedure as for step 3 of rosebud, starting at bottom center of half rose.