This is an interesting thread because of such varied experiences. I especially enjoy Jan's diagrams. I have made backs in many ways both lengthwise and horizontally. I have used wide backing and I have used 44" fabric. I use graph paper to draw it out sometimes. I really like to use 'left overs' from the front to 'enhance' the back. Therefore, I incorporate left over blocks (or I make extra blocks) or strips made from the scraps to use. Sometimes, I add them in a precise manner and sometimes I cut the backing and add the strips randomly. I enjoy the comments of recipients about the backs. This creates conversation but it also cuts down on growing baskets of scraps.