If you belong to Sam's club, they have poly/cotton blend napkins for 8 or 9 dollars a dozen, so less than $1 each. for that amount of money, I wouldn't make them myself. They actually are pretty nice, hemmed not serged. I always have a dozen or so on hand so if I need a quick gift, I just embroider an initial or small motif in the corner. I also use them and they wash up nicely.