Cut a 2-inch square of green crepe paper with the scissors, using the ruler. Fold the square in half.
Cut a cotton ball in half with the scissors. Insert the cotton ball half in the folded crepe paper. Twist the crepe paper around the cotton ball half. Repeat to create 10 green-covered balls for the dogwood flower center.
Draw a 3-inch wide and 4-inch high heart on the white or pink crepe paper with a pencil and cut it out with the scissors. Stretch the crepe paper gently to create a cupped dogwood petal. Repeat to make three more petals.
Gather the green centers together along with a 6-inch length of wire and secure the centers tightly around the wire by wrapping the ends of the centers and the wire with floral tape, which is stretchy and adheres to itself.
Place the petals around the center, evenly spaced, and wrap them with the floral tape, wrapping the entire stem.
Cut three 2-inch long and 1-inch wide ovals of the green crepe paper. Attach them to the wire with the floral tape.