You can
put this solution on YOUR website!I'm not sure what the double x at the corners means.
The garden bed is 12 * 8 so it contains 96 roses.
A one rose border will use 12+12 (on the sides)+ 8+8 (on the ends)+4 on the corners for 44 extra roses. The garden bed is now 14 x 10 roses in size.
A second rose border is planted around the garden. It will use 14+14 (on the sides)+ 10+10 (on the ends)+4 on the corners for 52 extra roses.
A rose border two roses wide will use 44 + 52 = 96 roses.