Here is a goal: How do I prepare a container to take care of ducklings?

Which way makes more sense to accomplish this goal?

Options: (a). Line a cardboard box with clean cutting board and place ducklings into the box about 24 hours after they're born, add a 100-watt bulb inside the box to keep them warm.; (b). Line a cardboard box with clean towels and place ducklings into the box about 24 hours after they're born, add a 100-watt bulb inside the box to keep them warm.;
(b).