I know some shudder at the use of sheets for backing but I have used them sometimes and have always had good results. I just completed two baby quilts for Santa's Helpers and used a soft mint green and a soft yellow sheet from a local thrift store to back them - they are so nice and soft. I don't know why using sheets for backing is frowned upon but they work for me and with the cost of fabric going up up up, I think I will keep using sheets for some quilts.