I cover both single row and multi row flowers in this tutorial so it may be long.
Single Row 3d Quilled Flowers
The first step is to make the tear shaped basic shape. Refer my tutorial here if you do not know how.
Then make them into a flower with a small hole in the middle. You apply glue to the sides of the pinched end and not to the tip.
Now allow it to dry enough to be able to pick up the flower without it falling apart. Then make the calyx cup as in my tutorial here. Make sure it is larger than the hole in the flower and it covers it comfortably. If you wish to make flowers with narrow tubes or calyx, then you can try my tutorial here.
Allow it to dry well after gluing the inside so it does not get pushed back flat when you press it. Use a hair dryer to work fast with PVC glue.
Now apply glue very lightly around the center of the flower where there are spaces between the tips of the tear shaped petals and to the top and a short distance inside the cup. Allow to dry till the glue becomes a clear liquid and becomes sticky. Then with the quilling tool or the back of a brush push the flower into the cup as shown and coax it to stick to the calyx. If required use a hair dryer to dry the glue.
Now take a 5.5" 4mm yellow strip and a 2.5" 3mm red strip. Then fold the red strip in half length wise and apply glue as in the pic.
Now starting at the yellow end, make a fringed flower and glue it to the center. If you have a thin pointed forceps or a needle forceps you can push the center into the hole to get more curvature to the flower.
Once done, your flower will look like the first image in this section.
Multilayer 3d Flower
Alternate Method For 2nd Row
You can also make 3d flowers by adopting the method given in my coil rose tutorial and then affixing the calyx to the flower making sure the paper base is not visible.
Hope you found this tutorial useful and easy to follow and can take the time to tell me what you think.