Second the Cuddle Duds brand from Kohls. found them on clearance with a 30% off coupon.....what a deal. Washed them and they washed and dried beautifully and as far as I can tell, not much shrinkage. Have not used as a backing as yet but they are on the "to do list" when I get to the UFOs in my world.

When I checked the link, Amazon advised that I had bought the same sheets in 2011. They were for my elderly mother and she still uses them. They have held up very well as sheets, so would think the same as a backing. Still thick and soft. Thanks for the reminder about these.

I have some flannel sheets I have had for years and really like. I would definetly use them as backing. The brand is called Living Quarters and I purchased them at Yonkers, unfortunately now closed. I am not sure but that brand might be a Martha Stewart one. Hope you find what you are looking for!