I use Viva Paper towels. One of the few times I buy name brand but they hold up when wet.
Cut the roll in half. If you have an electric knife it is a little easier if not just use a large sharp knife.
After you cut it in half pull out the center core, sometimes you need to tear it a little to get it started.
Get a cup and a half of water.
Add 1 Tablespoon of Baby oil and one Tablespoon of Baby bath. I got my baby bath from the dollar store for a dollar.
This is optional a couple drops of tea tree oil and about 7 to 8 drops of Lavender. I like to add these for the antiseptic quality's and they make the wipes smell good.
Mix all together.
Put you half roll in a plastic container. with a lid You can get this from wal-mart or just about any store for not to much.
Pour the water mixture over the towels and you are done.
To use pull from the center. Cover when not using. These are so handy for all sorts of things.