Stack eight 20-by-30-inch sheets of tissue. Make 1 1/2-inch-wide accordion folds, creasing with each fold.
Fold an 18-inch piece of floral wire in half, and slip over center of folded tissue; twist. With scissors, trim ends of tissue into rounded or pointy shapes.
Separate layers, pulling away from center one at a time.
Bend wire into a loop to fit around napkin, and twist end around loop to secure.