You will need the following items to create these photos:
Camera
Macro lens
Flash (preferably off-camera)
Dry mat (optional, but recommended!)
Small daisy type flower about 2-3cm in diameter
Nice heavy early
morning dew on your grass
Here is my Camera:
Technique
Set your flash to E-TTL and Flash Exposure Compensation to its normal position (+1 FEC with the 430ex). The amount of reflections you will get in the drops vary a great deal, but they tend to be less with lighter colored flowers, presumably because lighter flowers take less flash power to properly expose.
Carefully set the mat down on the ground and kneel on it to spot an interesting dewdrop (preferably smaller than 2mm) or a group of dewdrops.
Carefully place the flower about 2cm behind the drop in a vertical position and then find the dewdrop in the viewfinder. (If you need to move the flower, remember: the refracted image is upside-down when viewed through the drop.)
Rest the camera on your hand as low to the ground as you can. Take several pictures while moving the camera forward ever so slightly until you have photographed the entire focus range containing all of the dewdrops themselves and their respective refracted images. Make sure you keep the FOV the same throughout all the shots and do not rotate the camera while taking the photos.