I make them, and so do our small group of Sligo quilters. Between us, we generally make about 50 per year, and give them to the local hospital.
The hospital doesn't insist on cotton batting, (I know some do) because they give the quilts out either when the child goes home, or, sadly, on the death of a child when they wrap the child in a quilt, to help comfort the family.
Often, because we have no restrictions because of possible fire hazards etc., we back our quilts with fleece for a cozy feel.