I have made napkins from the same material as I use for quilts. The 100% cotton. A couple sets I only finished the edges to make a 17" square, on one set, which I love to use to line the bread basket and such was actually 8 9" finished blocks sewn together in two sections of 2x2 blocks then sewn right sides together with a small opening, turned and then stitched across and around the edge. It is a lot of fabric to use for a napkin, but I love the size of them and they look nice!