My daughter asked me to make burp cloths for her and I used flannel on both sides. After the baby was born and she used mine and others she had received as gifts, she found the ones she preferred had terry on one side and jersey (like T-shirt) on the other. She said they absorbed the best. If you cover the terry with fabric, the liquid would have to penetrate the cotton first so you might as well not use it at all (IMHO).