Trent Tribe has a great picture tutorial for these wipes.
Homemade baby wipes
From “The Duggars: 20 and Counting”
Our friends Gil and Kelly Bates, now the parents of 16 children, shared this recipe with us years ago.
One roll of Bounty paper towels
One-gallon ice-cream bucket, clean and empty
Two cups water
Two tablespoons baby oil
One tablespoon rubbing alcohol
One tablespoon baby bath (optional)
Cut a whole roll of Bounty paper towels into halves. (We've found that Bounty is the only brand that works. Use an electric knife for best results.)
Place one of the halved rolls vertically into an empty and thoroughly cleaned one-gallon ice cream bucket. In a large measuring pitcher, mix two cups water, two tablespoons baby oil, and one tablespoon rubbing alcohol. (Some families also like to add a tablespoon of baby bath.)
Pour the liquid over the halved roll of paper towels in the ice cream bucket, and soak for 30 minutes. Remove the cardboard center. Feed the top corner of the paper towels through an X-shaped slit you've cut in the lid of the ice-cream bucket so you can pull out and tear off one "wipe" at a time.