I roll of Bounty (this brand is the best)
Cut the roll in half. (An electric knife works great)
Take the cardboard out of rolls
Put rolls side by side in container. ( I use a salad spinner)
In a bowl, mix 2 1/4 cups of water, 2 tablespoons of baby shampoo, 1 tablespoon baby oil
Pour mixture over paper towel rolls so they are moist.
Rip apart each paper towel square and fold in half.
You can store make wipes in previously used diaper wipe containers.
The cost to make is about $1 for about 120 wipes.