I don't see what the fuss is all about...
If _eCho_ has read the other links and watched the uTube video and still has no idea, well maybe his brain is not as fast learning as everyone else in this forum. Sorry eCho, I do not mean to say something like that, but that's how everyone seems to think.
Anyways, with regards to your original post about step 23:
1) If you have step 22, then that's great.
2) Flip the paper around. Then you will see the exact same picture as step 23. (Woah... that wasn't so hard was it?)
If you did read the comments, it says "Flip the paper over. This is how the front of step #22 looks like. Now you have four quadrants"
3) What is so hard about 23? Flipping the paper over? Is the paper really really heavy? Did you super glue the paper to the table or something?
If you can't flip the paper over, maybe... you should forget about this rose and do something simpler.
4) Jokes over, what I think you really don't get is, step 24.
5) Once you have the paper flipped over, you get your 4 quadrants, how are the quadrants separated? By the massive +, am I right or am I wrong?
6) Now from the diagram, it is shown to hold the corner of where the separating edge is (The line between quadrant IV and I).
7) Pull and rotate as stated, all the way to the separating line of quadrant I and II.

Suggestion, before you even perform this, read up to step 26, as it shows you how it's done.
Good luck!
Don't forget to flip the paper over in step 23!
