I have used all different types of burb clothes when my daughter was a baby, she had a bit of reflux and was definitely the spit up queen. I have made burp cloths out of cloth diapers and out of fabric sewn together in cute shapes -long and skinny with fat ends like a dumbell, some out of flannel, channile, cotton, etc but the ones I made out of flour sacks were by far THE BEST.
I loved them because they were huge and you were covered when the waterfall of puke went down your back.
Cotton or flannel is a good choice for the center strip of fabric, also Chenille or a soft terry cloth
Iron a 1/2 inch seam all the way around the center strip of fabric to fold the seam under.
Pin in place and topstich down all the way around.
You can also sew a ribbon down the edges of the fabric for extra cuteness if you want.