How is the calligraphy exercise cloth made?

On the principle of water-writing cloth. The bottom of the cloth is coated with a layer of black, and the top is a layer of fine timing. This layer is basically opaque because its shape is irregular and it covers the black below. The towel is gray.

When writing, these timely particles are surrounded by water and become transparent. So as to display the black below. So where there is water, it is black.