My son hates using regular toilet paper to clean his bum. He likes the flushable, moist toilet wipes, but I was getting tired of paying for them. Plus I like to keep things very natural and wasn't keen on the perfumes and chemicals in the wipes. This is the same for the disposable kitchen/household wipes. I love them, but don't like the price nor the chemicals. So I now make my own. There are many recipes online, but here's what I do.
I buy a quality brand paper towel roll such as Brawny. (Even though its much costlier than the cheap paper towels, it holds up better and still comes out cheaper than the bought wipes.)
I saw/cut it in half so now there's two shorter rolls. I take off about 15 to 20 of the sheets from each small roll and fold them neatly in a pile. These will be for your toilet wipes while the remaining rolls will be for two household wipes containers. Put your neatly folded pieces into a recycled toilet wipe plastic tub from a previous purchase. Mix together 2 Tbsp. vinegar, 3/4 cup water and a drop or two of soap. Some recipes call for a little glycerine. Pour over folded towellettes, close lid. Now you have toilet wipes to keep in the bathroom.
Put each short roll of paper towells into a recycled household disinfecting wipes container. I use the Costco Kirkland ones. The rolls would be too fat to fit if we didn't take off about 15 sheets. Mix together 1 cup vinegar and 1 cup water with a 1/2 tsp. of dish soap for EACH roll. Pour over roll in container. Let sit for about six hours. Carefully pull out cardboard inner tube. There you have it. Two tubs of kitchen wipes plus one tub of toilet wipes all for around $2. Good for the wallet, good for the planet.