I've made napkins from both a poly-cotton blend, and pure cotton. For sure, I much prefer the 100% cotton napkins--they feel much nicer to the touch, and they are absorbent, whereas the poly-cotton ones are not absorbent. Some of my napkins are over 20 years old, and they are very dear to me, stains and all. I also prefer double sided napkins that are made from two fabrics, but that is just a personal preference. Have fun with them. Don't agonize over the decision--just make them and enjoy them. They don't even need ironing unless you are having a dinner party; and sometimes, even then, they don't need ironing--just depends on who the guests are.