welcome from ohio, a former kentuckian. Yes, it's just flannel material and you cut all three layers the same. Also may be easier for you to mark your squares with marking pencil outline and cut out with scissors instead of rotary cutting since you are having a hard time holding the ruler in place. Also another big help when you get ready to cut the edges is if you get a pair of rag quilt scissors (they making cutting the edges so much easier). Good luck and kudos to you for giving this a shot. I would probably save that expensive cotton batting for another project and just get some flannel on sale if you could for this project - now is probably the time to find some at discount pricing.