Sorry I wasn't very clear in my first response. One of my thoughts was that you don't have to do a 44"/6" ratio (50" width total) on the back. Since you have to piece it anyway, you could do two 25" pieces with the seam in the center. Or any combination to get your 50" total width. You are right in that flannel will feel softer and warmer against the skin than regular quilting cotton. So if you want to use all flannel on the back, you can either use all one type (pieced) or mix and match flannels for a more artistic back. Your recipient will love and appreciate whatever you do!! ;o)