Thanks to Tiffany for this Frugal Baby Tip!
I did something similar for Logan's wipes & diaper liners. I bought 2 big packages of "utility towels" from WalMart - it cost me $5 for 6 16X20 inch towels. I cut one package into 8X4 inch wipes, and I cut the other package into 10X4 inch liners. I left the wipes "as-is" and I stitched flannel to the liners, so the soft flannel would be against his butt. It was definitely cheaper than buying wipes & liners!