Cut out squares 7 1/4 inch in size from the flannel. There can be made 3 ways:
Without a sewing machine, cut out the squares of flannel using pinking shears to prevent unraveling.
Using your sewing machine, sew a zigzag stitch 1/4 inch away from the edge. Trim the edge near the stitching line.
Using a serger, serge around all edges to bind them.
From 1 yard of flannel, you should get about 20 single layer baby wipes.
I store these in a plastic air tight container in a solution of water and a couple drops of baby wash.