I tell people I'm flattered that they ask, but I make and distribute quilts only for my pleasure and relaxation, not for hire. If that doesn't get the message across, then I invite them to the LQS for a shopping trip to select fabrics. Once they begin to add up the cost that is usually the end of the discussion. If there are really determined and the cost of supplies is no obstacle, only then do I bring up the cost of my time... nobody has ever continued to pursue the issue past that point. Once the figure is approaching many hundreds of dollars they give up.