Make back petal. Fit the decorating bag with tip 104 and fill 1/2 full with stiff consistency royal icing. Pipe flowers on a parchment covered board. Hold the bag at a 45° angle, with wide end of tip slightly touching surface, narrow end up and out. For back petal, move hand in a half circle.
Make side petals. Hold bag at 45° at 4:30 (7:30 for left-handers) for left petal, 7:30 (4:30 for left-handers) for right petal. Position wide end of tip down, touching surface in middle of back petal; hold narrow end of tip straight up.
For left petal, squeeze the bag as you pivot your hand from left to center of back petal. Stop squeezing. For right petal, squeeze the bag as you pivot your hand from right to center of back petal. Stop squeezing, pull tip away.
For center petal, hold bag at 45° angle at 6:00. Squeeze the bag and lift the tip slightly off the surface (about 1/4 in.) as the icing curls. Continue to squeeze without changing position. Relax pressure and return the tip to the surface. Stop squeezing, pull tip away.