Pour 1 cup of water, 2 tbsp. of baby shampoo or body wash, 1 tbsp. of baby oil and 5 to 7 drops of tea tree oil in a measuring cup. Cynthia Olsen of the International Aromatherapy and Herb Association reports that concentrated tea tree oil helps eliminate bacteria and fungus on the skin. Stir slowly until the ingredients combine.
Cut a roll of paper towels in half using a long, serrated knife. Remove the inner cardboard tube from each half roll of paper towel. Place one roll in a #5 Rubbermaid container with lid or a 3-liter Sterlite container with snapping lid.
Pour the cleaning mixture slowly over the paper towel roll. Pull one moist paper towel from the center of the roll. Tear the section of paper towel off at the perforated lines. Leave the next section of towel protruding from the center of the roll. Wipe hands and skin as necessary. Replace the lid securely, to maintain moisture in the wipes.