We used to make leis out of bath tissue and flowers out of both bath tissue and facial tissue.
Use a large needle with doubled thread (need to make a loop at the beginning so the knot doesn't pull though) and gather the tissue with a running stitch down the center of the bath tissue. When the gathered tissue is the appropriate length, tie the ends together.
We discovered that using two layers of bath tissue made fuller leis. Dry brush paint on the edges of the completed lei for color. Don't use water based markers or watercolor paints--they will rub off on the skin and clothing!
You can experiement with facial tissue to see what kind of flowers can be created using similar techniques.