I do quilts for charity and we make the front 60 x 80 and cut out 10 1/2 squares. I make the back and middle using sheets and then we tie each square. I go to the goodwill/charity shops for fabric. I got 2 large bags of fabric for 4 dollars. I also ask friends I know if they have any square fabric. Hobby Lobby has some fabric for $2.00 a yard at times. The quilts really come out beautiful.The quilts keep them warm.