Cotton actually isn't needed all you have to do is dissolve the Suboxone in water then put the solution under your tounge. It works better than a pill under the tounge and if you swish with alcohol before taking it then the bioavailability is up there with intranasal consumption. The pill in solid form is basically useless under your tounge. If you do put the pill under solid it needs to be made into a paste with your tounge mixed with saliva then you move your tounge around in the paste getting as much as possible into your veins under the tounge.
Again, if you read my previous post, it is technically not needed but it aids VERY VERY much in the process when taking higher doses with more amounts of pill in the solution. I notice quite a difference when I use cotton as opposed to no-cotton because i swallow alot of the undissolved solution before it is fully absorbed. I was not saying "Look at me guys I'm a genius and even though this is total heresay and could be complete bullshit it's totally legit!" I was merely saying it MAY make a difference because it SEEMS like it has for me... just a recommendation to try if you want to mess around with it and nothing else.