I have made a lot of burp cloths and always use flannel. I add a layer of quilt bat in between the two layers of flannel. My daughter loves them as do her friends that I have made them for. She also uses them for runny noses later before toddlers know how to blow their noses. They are so soft and absorbent. The flannel also is sticky enough to stay on your shoulder if you are using them as burp cloths. I wait for the flannel to go on sale at JoAnn's and use scraps of batting from previous quilt projects. They can be expensive to make if you're not careful with how you get your material.