My 2/3 spec. needs class made their own home-made scratch paper. First, they colored oak tag with oil pastels, being sure to cover the entire board with a thick, heavy layer. Second, the students painted a thin even layer of black acrylic paint on top (we used foam brushes so no streaks). After letting the paint dry, they drew their designs with wood styluses, scratching away the black to reveal the color underneath.
While the lines of the homemade paper are more rough and a tad smudgier than store bought paper, the students declared the homemade kind much better!!