My sister in-law (Leisel) made me some of these burp cloths when I had Abram. I thought they were great and have duplicated them several times for baby gifts.
They are very easy to make. I chose coordinating flannel fabric for the outside and used a white fleece for the inside (this makes them a little heavier and more absorbent). I then sewed the flannel wrong sides together with the fleece sandwiched in the middle with a 5/8 in. seam around the outside.
Then just make snips all around the outside and your finished!