Cotton or paper towel?

Im starting my seeds, shall i place emm between paper towel, dampen, and put that into a plastic dish(i have 2 i plan to use as an incubator which i will keep under my bed) to sprout, or do this but use cotton?
Thanks

ive had good success with just paper towel, 2 plates, with bottom 2 paper towel where seeds sit on and another 2 fold on top, wet them and 3-4 days later 90% even 100% success rate