1 tbsp. baby oil
1 tbsp. baby lotion
1 qt. hot water
40 sheets paper towels (Bounty or Brawny are best)

Cut paper towels in half and fold to fit your container you're using. Dissolve baby oil and lotion in hot water. Pour over top of paper towel. Let set for about 1/2 hour then pour off extra water. Save for next batch. Makes 80 wipes.