When I first started making Ghee/clarified butter, I would buy the cheese cloth like all cookbooks say to use. One day, I did not realize I ran out of cheese cloth and I HAD to make more ghee. I decided that a paper towel needed to work for me. And it worked like a charm!
NOTE- The yield is about 75% when you make ghee/clarified butter.
UPDATE- I did a yield test last week. The yield was 64%.