Depends on how you want to use the quilt... If you want it soft and snuggly (and remember they don't go in the crib) then flannel (well washed before you start cutting pieces) or minkee. Cottons have a different hand (IMHO) and I use them on only one side of a pieced quilt with the back either flannel or minkee -- or I use them to make "floor quilts" so I know the babies have a clean place to crawl. I have made a bunch of whole cloth flannel "receiving" blankets for grand children and others -- I make them WOF square with 2 pieces of flannel. My 11 year old DGS still uses his as lap blankets.-- his little brother uses them as capes.