I have used the five packs of flour sack towels, I get the pack at walmart. I then cut each towel in half. It roughly comes out to tea towel size. I then serge a rolled hem on two sides, the other two sides already have a hem on them. Then embroider on one side. Add oace trim or ribbon. Doing a tone on tone embroidery (heirloom/lacey) design makes a stunning towel. I usually keep one or two pairs on hand (tied with satin ribbon) just in case I need a hostess gift. It goes over very well