Concept:
A Dabber (or Dauber) is a soft hand tool used in traditional printmaking, especially in etching and engraving. It consists of a pad made of cloth, felt, or soft leather stuffed with wool or cotton and is used to apply or work printing ink evenly over the surface of an engraved or etched printing plate.
The dabber helps force ink into the recessed lines before the surface is wiped clean for printing.
Step 1: Identify the function of a Dabber.
A dabber is used for applying printing ink and is made of
\[
\boxed{\text{Cloth or Soft Leather}}
\]
Step 2: Examine the given options.
• Wooden tool for wood cut -- Incorrect; woodcut uses carving tools such as gouges and chisels.
• Inking pad made of cloth or soft leather -- Correct; this is the definition of a dabber.
• Engraving tool for etching -- Incorrect; engraving tools include burins and etching needles.
• Machine tool for etching prints -- Incorrect.
Hence,
\[
\boxed{\text{(B) Inking pad made of cloth or soft leather}}
\]