For these kid bows, I have tried rawhide, automotive fiberglass, cotton duck, 20# bond and brown paper bag.
All in all, the brown paper bag worked as well as any and better than most. It is also economical and easily obtained.
The best back is none but only two of the 10 or so kid bows I've made had grain that I felt comfortable with. Much better to lose some cast than have a kid lose an eye!!