1. Next make the first layer of petals around the cone. You will have three petals total, so try to make each petal about one-third the circumference of the cone. Position the tip on the side of the frosting cone, slightly above the base of the nail—the top of the tip should extend above the top of the cone, so that the petals are higher than the center of the rose. Squeeze the piping bag and move the tip in a slight arc while you rotate the nail in the opposite direction to form the first petal. If done properly, the middle of the petal will be slightly higher than the sides and will have a gentle outward fold.
2. Place the tip so that it overlaps with the very edge of the first petal and repeat the procedure to form a second petal that slightly overlaps the first. Repeat once more so that you have three petals total that encircle the center of the cone.