What you need: a round plastic container with a tight-fitting lid (the one we chose is a little big, but it's what we had on hand) thick, strong roll of white paper towels (we prefer Viva brand, as it is very thick and strong but also soft and cloth-like) Sharp, serrated knife to cut paper towel roll in half 2 cups water that has been boiled and cooled to room temperature 2 Tbsp. baby shampoo or baby wash 1 Tbsp. baby oil First, cut your paper towel roll in half and remove the inner cardboard tube. Then mix your liquid ingredients in container and place one of the paper towel halves inside, cut side down (save the other half for the next time you need to make wipes). Put the lid of the container one tightly and let it sit until all the liquid is absorbed. Next, turn the container upside down and let it sit for about 10 minutes. Then turn it right side up, open your container, and "start" your roll by pulling a towel from the center of the roll. Ta-da! You have just made baby wipes that will not only clean your baby's skin, but make it feel super-soft as well! Plus, these wipes are way cheaper than commercial brands and don't contain mystery ingredients. If you would prefer to make washable, reusable wipes, simply use this solution along with cloth wipes!