Cut paper towel roll in half with a serrated knife, a bread knife works great. Place one of the halves in the round or square container. Save the other half for when you are ready to make another batch.
Boil 2 cups of water for 2 minutes.
Add liquid bath soap and baby oil to the boiled water.
Pour mixture evenly over paper towels.
Pull out the cardboard core of the paper towel roll. It comes out easily once it is wet.
Place lid on container.
Keep the lid securely on the container until ready to use, start by pulling the wipes from the center of the roll, and then replace lid after each use.
The wipes should stay wet and fresh for up to a week. If you haven't used all of the wipes and they start to dry out, simply add some boiled water to refresh the roll. DO NOT FLUSH!