http://bakingproject.com/index.php/category/gum-paste-flowers There is a link to a tutorial I found. It looks like a good one too. I have the PME cutters and love them!
One comment on the tutorial though-if you want the flowers more lifelike I would roll out the gp super thin. Her petals are rather thick but it otherwise looks like she has some great flowers on the site that we can learn from.
I have this set frmo global sugar art... http://www.globalsugarart.com/product.php?id=19208 ... and I really like it. I find you get nicer edges with the metal cutters. I do have some plastic PME cutters though and they aren't bad at all. 
Make your centers first and put them on wires. Make them thin though or your finished flowers will be thick in the center. Make your inner petals that hug the center and let them dry and then move onto your outer petals.
I have to make a bunch of these this weekend. If you don't need them sooner, I can take some pictures of the process.
Quote by @%username% on %date%
%body%