Using tip 104, make the base petal. Keep the narrow end of the tip raised up and slightly to the right (left for lefties). While squeezing, move the tip along the surface away from you in a straight line about 1/4 inch long. Pause, then continue squeezing as the icing fans out. Returning the tip to the original position and halfway back, start to release pressure, move tip to starting point, stop pressure and pull tip away.
Using tip 104, make the overlapping petal. Touch the wide end of the tip to the outside edge of completed petal. The bag is positioned as for the base petal, at 4:30 (7:30); hold it steady in this position until the second petal is completed. As you continue squeezing, the icing will catch the edge of the base petal and roll it over naturally. When the second petal looks complete, stop pressure completely, touch the tip back down to the surface and pull tip away.
Using tip 3, make the sepals and calyx. Form the middle sepal first by squeezing and letting icing build up. Lift the bag up and away from the flower. Stop pressure as you pull away to form the point of the sepal. Repeat, making a sepal on the left and right sides. For the calyx, insert tip into the base of the center sepal. Squeeze, letting the icing build up. Slowly draw the tip toward you, relaxing pressure as you move away from the flower. Stop pressure, pull away. You may want to blend the calyx into the stem using a dampened decorator brush.