I have made a lot of burp cloths that mothers love. I use flannel. I watch for the Snuggle flannel at JoAnn's to go on sale. 1/2 yard makes 2 burp cloths. I use batting in the middle. It is shaped somewhat like a dog bone with curved ends and slight indentation in the middle. I make them like rag quilts with frayed edges. Before I cut I unfold the flannel and put batting in and refold. I then lay my pattern made out of muslin on top and cut through all three layers at once. I can get 2 side by side so they are about 18" long x 9" wide. I pin and sew 1/2" seam all around. I sew once through the mid section to hold batting in place. I trim the batting close to the seam line and clip the flannel edges. Wash to fray the edges.
The response that I get back from those who get these is that they are the best ones they have. The flannel makes it so they stick to your shoulder. The flannel and the batting make them absorbent and the shape conforms to neck and shoulder. My daughter is still using them after 3 kids and hundreds of washings for nose wipes when the kids have runny noses. They are soft and don't irritate.