This is not the only way to make these, but this is how I did it. I'm happy with how they came out, and they work great in my laundry! I've heard it said that you can use the sheets up to 5 times before re-applying the softener, but I re-apply after each use. I do them in large batches so that I don't have to do it often.
This is definitely frugal too. By using these re-usable sheets I get 7 times more loads out of the liquid fabric softener!
