I have made 1000's of burp cloths out of flannel, and this is what I have found - I do a feel test on the flannel, only the softest will do, and I have bought it from LQS, Walmart, Hobby Lobby, as long as it is really soft I buy it. I often use "Diaper Flannel" from a local shop that sells to the Amish (to make their own diapers), that works really well for one side, I usually put a print on one side and a solid or diaper flannel on the other side. I have even put a good quality cotton on one side if it is a certain theme that someone has. But I think that what makes them the most absorbent is the batting in the middle, I always put quilt batting between the layers. I always make them hour glass shape, and can get 8 sides out of a yard of material (or 4 of 2 sides), so that will give you an idea of how big I make them. I started making them for my DD when my first grandbaby was due, and after experimenting with different shapes and combinations of material etc, I have settled on this shape, size etc. I have requests for my burp cloths and bibs all the time, as I usually make them in sets, and I do the same flannel, batting combination in the bibs too. They are so soft and absorbent that I can't make them fast enough. The size looks big, but if the baby spits up a lot, the mother appreciates the size as it catches more. Good Luck and have fun!!