What you need:
1 roll of Viva paper towels,
Baby Shampoo and Baby Lotion
and boiling water.
2C. boiling water mixed with
2T. baby shampoo and
2T. baby lotion.
Put paper towels in container, pour mixture over paper towels.
Let sit for 5 minutes then flip container over and sit for 5 more minutes.
Remove cardboard and pull wipes from center.
Total cost for 50 wipes: 64 cents, that's 1.28 cents per wipe.
(Obviously, I didn't include the cost of the container.)
I figured Huggies Refill package to be about 4 cents per wipe.