Most of the tutorials I found on how to make these used a towel and half of a hand towel, but I felt that would be too big for infants and toddlers. I used one towel and cut off 10 inches from the bottom of it, which I used to make the hood. This way I did not have to buy a hand towel and I also made the towel a little smaller, so it will fit little one better.
I used a wide orange ric rac to trim the edges along the hood and the ends
Close-up on the hood