i'm currently finishing a quilt for a friend of my Mom's that has an older flannel sheet as the batting. It also has a sheet on the backing...Someone else started it. The flannel is easy to quilt thru and the sheet is ok too. It's an older sheet - maybe from the 80 based on the color, so the thread count isn't as high as what you find today. I think it's going to make a great lighter weight quilt!