Cut 2 pieces of batting 1 inch shorter and 1 inch narrower than towels.
Insert the 2 layers of batting into open end of towels, and sew up the last side.
Stitch tufts in towels 6 to 8 inches apart: Using large sewing needle and a double strand of embroidery floss, stitch down through all layers and then back up about 1/8 inch from entry point. Trim floss, and tie ends. Repeat to make additional tufts.