I would suggest either 100% cotton or linen as that is what I like my napkin material to be. You can however make them out of what YOU like.;)

OMG, I went to a new discount store and they had a package of 12 white men's handies with no design on them at all and they are 100% cotton for $5 so after I wash them and iron them and decide what I want to do on them I figure I got some cheap napkins! You could probably buy the white cotton cheaper but then you have to cut straight (not my best thing) and hem all the way around so I think of mine as a decent deal.

I've always used linen. Easy to embroider and press.

I make lots of napkins & use 100% cotton, often from the quilting fabrics. If you get a blend, they just don't work so well as a napkin!!

Linen!

Must be 100% natural fibre as synthetics don't absorb! Cotton & linen are best.

I prefer the linen napkins - but go take a look at what you can purchase in blanks. I got a package of 24 at www.Samsclub.com. I did corner designs on them, and they were great.