I normally use cheap baby rags that I brought from Marshall's which are 12 for 3.00 but I decided I wanted a few pretty ones .. I had some left over flannel and my LO out grew all his baby towels so I decided to pair the two up to make some cute wipes.
This is what you need
A baby towel ( any other terry fabric is to thick)
Some flannel ( I used a half a yard)
I cut my my flannel 8x8
And my towel 7.5x7.5 cause it stretches a lot
Place them on top of each other with good side facing each other .. It really doesn't matter with the terry fabric
Turn right side out and top stitch