Have you tried it? I kept seeing people using this technique and decided to try it. I should have used a blade or leaf from a flower to set the drops on but I could not wait. I just used the ink refill needle that I used to put the glycerine in.
I had my husband hold the needle about an inch in front of the flowers in the garden and then using my macro lens at a 1:1 ratio. I read it is best to use somewhere between f/8 to f/11. I used f/11, ISO 400, 1/200 second.
Notice the flower in the droplet is upside down. You could always turn the subject upside down, such as a plucked flower.
In this one my husband just rotated the photo so his beer was upright.
This is something we will be trying again.
If you do a search you will find many different techniques for this.