The flannel backing is nice and at the moment I am working on one for my daughter that has a 100% cotton top and flannel backing. I have been told that the flannel may not wear like the cotton will after repeated washings. However, I have not washed one that many times to check it out. Just something to keep in mind. I have also used fleece as a backing with poly batting and a cotton top. It works well using an open quilting design.