Mix 1 cup water with 1 tbsp. baby oil and 2 tbsp. baby shampoo or baby bath gel. Add 2 drops essential oil of your choice to make the solution smell pleasant.
Pour the solution into an old, empty cylindrical hand wipe container. If you don't have this, use a rectangular baby wipe container.
Cut a roll of paper towels in half with a serrated kitchen knife if you are using a cylindrical container. Pull out the inside roll of cardboard and place it in the container. If you have a rectangular container, cut the paper towels in half, separate them into a stack of single wipes, and place them in the container. Fill the container with paper towels.
Close the container and gently rotate it to spread the liquid solution around until all of the paper towels absorb it.
Open the container and pull the paper towel from the inside of the roll through the opening in the top of the lid if you are using a cylindrical container. If not, simply open the lid to remove a wipe.