Though I called this technique Masking Tape Ruffle Embellishment you can used any type of tape to create a ruffle.
Substrate - I used a shipping tape
Tape - In this tutorial I used masking tape and Scotch decorative tape but you can use duct tape or washi tape or any tape you like
Colorant - I used acrylic paint on the masking tape but on the decorative tape I left the color it was.
1. Fold tape connecting tape to its self and then to the substrate creating ruffles.
2. Paint the tape.