Start by layering around 8 rectangular sheets of tissue paper on top of each (you can add in more layers if you would like a bushier pom).
Concertina fold the sheets together making each fold around an inch in width. Continue to concertina the tissue paper until the whole of the sheet has been folded.
Round the ends by trimming the tissue paper with scissors.
Cut a 40cm length of jewellery wire. Securely wrap and tie this around the centre of the folded tissue paper.
Start separating the individual layers of tissue paper from the centre, making sure to separate an equal amount of tissue paper to both the front and back of the pom (if you separate all of the sheets to the front of the pom you will end up with a flat back).
Once you have separated all of the sheets of tissue paper find the ends of length of wire used in step 5 and hang in place.