100% cotton balls
Wood ash (the white part of the burnt fire)
Two wood boards (2 x 4, 1 x 4 etc.)
Prepare the cotton ball by opening it up and form it into square shape. Put about a teaspoon of wood ash on top of the bottom 1/3 of the cotton strip.
Starting from the bottom, roll the cotton ball as tight as you can get it. Next, roll the cotton cylinder on the board with the palm of your hand to make it tighter. Then, using one of the flat boards, roll it again to make it even tighter.
Next, using the same board, begin rolling the cotton cylinder back and forth in a sawing motion, pressing down with firm pressure. After about 12-15 strokes, lift the board and check for embers. If you see smoke, you make have to open the center of the cylinder a little, to let in some oxygen.
If it has not started to smoke or catch and ember, continue to with the sawing motion until an ember or smoke is produced. If the material is spent and has not produced smoke, you may need to make another bundle and start again. Add a little more of the ash on the second attempt.
Once you have obtained an ember, transfer it to the tender bundle and complete your fire making steps.
Other materials can be used to produce the same effects. Cotton cloth strips, paper towels, dried yucca fibers can be substituted for the cotton balls. Rust from metal can be used in place of the wood ash.
A flat rock can used as a base instead of wood.
Stay prepared! Stay Alive!