Mark off where the flower bed will be, using a garden hose or powdered chalk to delineate the area. Remove any sod, weeds or debris and discard.
Spread 2 to 3 inches of compost or manure on the soil and till it to a depth of 8 inches. Rake the soil to smooth and level it. Adding compost or manure improves drainage and soil texture and is especially helpful if you are planting a lot of perennial and annual flowers. Amending the soil may not be necessary if you are planting a few shrubs.
Install any edging material, such as metal or stone edging. Lay landscaping fabric over the soil, cutting it to fit the flower bed. Secure it with landscaping pins, spaced 18 inches apart around the perimeter of the flower bed.
Cut holes in the landscaping fabric to plant flowers or shrubs. Dig out the soil and place it on the landscaping fabric as you plant the flowers. Move the soil back into the hole once the plants are in place and firm the soil down gently around them. Plant shrubs or trees first and cut slits in the landscaping fabric to fit over the plants.
Cover the landscaping fabric with 2 to 3 inches of gravel. Rake it smooth.