A cardboard box with the side cut down works just fine. Lining it with paper that she can shred is better than towels or blankets--easier to clean up and the babies' little claws don't get caught in it. Of course, it doesn't matter how many nice nesting boxes you set up. She's going to choose her own spot anyway.
I had several nice nesting places set up for Goldy. So what did she do? Went into the smallest cat carrier (very tight fit), pushed the blanket out of it, and had her babies on the bare plastic.
I moved them to a laundry basket as soon as I was sure she was through having kittens.
My nesting box was just a cardboard box with a hole cut out for mom. We cut the hole with a lip on the bottom so the babies couldn't fall out. However, we were worried that the babies would get tangled in or under a blanket or towel, so we left it bare. She had her babies in it and 24 hours later we moved her to a larger one since she kept laying on the babies. It was too cramped. We put a rubber mat down secure side to side to again prevent anybody getting under it. Then yesterday, when they were about 32hours old, we put in a carpet remnant, again secure with duct tape. I keep the room warm and they all seem happy. As soon as they are a little stronger, I will put more cozy fabric in there. Would hate to find one under something and not be able to get out. We were wary of changing boxes, but she didn't care at all. Some mothers do, so we left the old one in the room just in case she decided to move them, but she didn't. Good luck with your box.