Yesterday I was in Walmart for that very purpose. They had just 2 bolts of "super flannel" for $3.97 per yard and the rest were super cheesy guaze-like for $2.97. I had to search for 15 minutes for someone to cut the fabric and she said everyone's hours are being cut---as the major holiday shopping season begins. I think you should buy the best quality flannel you can afford and pre-wash it twice to shrink it. You can then use a very thin batting or cheap flannel that has been pre-shrunk several times for the batting. I would not recommend that you purchase flannel from Walmart.