The gas diffusion layer (GDL) plays an important role in a proton exchange membrane fuel cell (PEMFC) transporting the current to the collector plates, distributing the reactant gases to the catalyst surface, and evacuating the heat and water that is generated during the redox reactions. Speaking in terms of production cost, the GDL represents between 30% and 50% of the total cost of the membrane electrode assembling (MEA). However, despite its importance in fuel cells, until recent years, the GDLs have not been studied with the same intensity than other MEA components, such as the catalyst or the proton membrane. In this work, we present the production process of a low cost GDL family that was developed at laboratory scale, using a non-woven paper-making process. A relevant aspect of these GDLs is that 40% of their composition is natural cotton, despite which they present good electrical and thermal conductivity, high porosity, good pore morphology, high hydrophobicity and gas permeability. Furthermore, when the GDL with its optimum cotton content was tested in a single open cathode fuel cell, a good performance was obtained, that make of this GDL a promising candidate for its use in fuel cells.