The element Flour is not often used in Little Alchemy 2, but sometimes you have to use Flour to combine Batter, Dough, Pasta, Recipe, Sack, and Windmill. The process of making Flour is not easy, and you have to make Life, Human, Grass, and Wheat first. There are three ways to make Wheat, each of them is okay for making Flour. Check out the detailed instructions and try it yourself.
Fire + Earth = Lava
Lava + Earth = Volcano
Water + Water = Puddle
Water + Puddle = Pond
Water + Pond = Lake
Lake + Lake = Sea
Earth + Sea = Primordial Soup
Volcano + Primordial Soup = Life
Earth + Water = Mud
Air + Air = Pressure
Earth + Pressure = Stone
Air + Stone = Sand
Sand + Mud = Clay
Clay + Life = Human
Earth + Life = Soil
Life + Soil = Plant
Earth + Plant = Grass
Method 1: Field + Grass
Human + Stone = Tool
Earth + Tool = Field
Field + Grass = Wheat
Method 2: Grass + Domestication
Earth + Earth = Land
Land + Life = Animal
Animal + Human = Domestication
Grass + Domestication = Wheat
Method 3: Grass + Farmer
Human + Stone = Tool
Earth + Tool = Field
Field + Human = Farmer
Grass + Farmer = Wheat
Wheat + Wheat = Flour