I didn't use any measurements, just laid out the fabric and cut a rectangle that looked sufficient for the pillow and then another or the blanket. I used regular flannel and just turned the edges of the blanket under and straight stitched around all four sides. As you can tell by the picture above my little man couldn't leave them alone. He was taking them from Sophie all day long, even when I brought out his own pillow and blanket.
Sophie also loves her new naptime buddies. As soon as my mom tells her it's time to go night night she is looking for her pillow and blanket. It's funny how something so simple can make a child so happy.