I am the worst at giving directions or teaching, but I will try.
First using a pair of scissors you dont mind getting dull, cut the tops of the beer cans (just poke through the top and cut around.
Then cut down the side (I cut down the side with the bar code) all the way down and then cut the bottoms off. Now you will have a flat sheet (if your cans were not very clean, this is a good time to wash the sheets off well. Just a wet dish cloth and dry well) WARNING: These sheets will have sharp edges, be careful.
Then I used several different flower dies and cut out different flower shapes (the sizzix orginal dies or bigz are the only ones that will cut through the cans, cant use sixxlits).
The cool thing is after you cut them out, the sizzix kinda rounds the edges so they are not as sharp.
I used a straw wreath and wrapped it with wide ribbon all the way around and secured in the back with floral pins.
Then just starting at the top, just worked my way around, layering and fiilling in places around the wreath, topped it off with a big bow!
Hope that explained it,here are a few more things I have made from beer cans:

These are just some plan picks, I used a brad to secure them in the middle and used wire to attach to some wooden sticks.



These are tree ornaments, I stuck the sheets of cans to sticky backed fun foam, then cut out the shapes, Christmas tree, angel and snowflake!