I find my hankies at estate sales, garage sales, flea markets or some times people will give them to me. I also supplement with brand new cutter hankies from ebay but I prefer the hunt to find the most beautiful ones.
I'm getting ready to make a new one with hankies on the top fluffy side, white flannel in the middle and a very soft vintage denim sheet that I found at a yard sale on the bottom. I will most likely post for sale in my etsy shop ZeedleBeez unless I fall in love with it and keep it for myself. : )