I watch for flannel pillow cases at the thrift, goodwill, etc. stores or if lucky the flannel sheets..stuff with cotton scraps. left over stuffing, or at my thrift store they put clothes on sales for 50 cents sometimes and I grab them and cut the up for stuffing..I also practice my FMQ on these items...I'm also like " theseabreze" I do make the large size for the large dogs sleeping on the concrete floors during winter, just not real big, so that they can wash in a reg. washer...love the pets.