I always make these for baby showers esp at our church. I would probably be blackballed if I didn't bring them. I cut mine about 42 inch square and use two different prints so they are reversible. I prewash, iron well and then cut because flannel sometimes shrinks wonky. I put them together right sides together, stitch with 1/2 inch of so seam leaving an opening on one side to turn them right side out. I iron them to get a nice sharp, even seam and then stitch around the outside edge about 1/4 inch. They really look cute with a serpentine stitch or simple embroidery stitch. Varigated thread looks good too. I don't put any tacks in the middle, because the flannel seems to stick to itself really well and it does not pull apart when washed and dried. One of my favorite ways to use these is to do two blankets, several burp clothes, maybe a bib or two and then use one of the blankets to wrap the package using yarn for my ribbon. They are very popular with my church gals and since they are bigger they last for a few years as a comfort blankie. My niece who just turned 40 still has one of hers, but boy is it threadbare. I make up several sets in boy, girl and neutral colors and have them on hand for last minute gifts.