Since we started cloth diapering, I have been making our baby wipes. I find that this is pretty simple and a great way to save money on something you buy a lot of when you have little ones. Plus, I know what is in them and what is not in them (ie. alcohol). I got this recipe from a friend (thanks, Rindy!), and I will pass it along to you.
1 1/2 cup water
1 Tbs baby oil
1 tsp baby soap
Mix together, and voila! Baby wipe solution. Next, add your wipes. I use both baby washcloths (with the tags cut off) and paper towels. Bounty Select-a-Size are perfect for this. I tear off a length, accordian fold it, and then cut down the middle so I have two long pieces. I usually double or triple this recipe, by the way, and store it in some old Huggies wipes containers along with my washcloths or paper towels. In our house, washcloths are for diaper duty and paper towels we keep in the kitchen for cleaning messy hands and faces, but you could use exclusively paper towels (especially if you use disposable diapers) or washcloths (perfect cloth diaper wipes).