I have made several of these for new mums but with an indentation in both sides so they "sit" nicely on all size shoulders. I have only ever used two layers - some with flannel and others with towelling. Remember the thicker they are the longer they take to dry when washed.

I used flannel on both sides, and a low loft batting inbetween,,,felt it made it more absorbent..I myself used cloth diapers as burpers, but the new generation doesn't know much about those//I usually make 2-3 to match the quilt I make for a new baby

I would use a Thin cotton batting inside and loosely quilt.

I make them using a pre-fold diaper on one side and a piece of flannel on the other. They can hold major burpage.

In the past when my kids were babies, I would use up old towels that had a hole or seams missing in between the layers of fabric for their bibs. It added the weight and absorbancy to a light cotton fabric I was using.

I made some burp cloths out of flannel on both sides and W&N cotton batting in the middle. They came out great and were greatly appreciated.

I have made some (not exactly like these) with terry cloth on the back side. Worked really well.