a single sheet folded in half lengthways , sown across the bottom and up the side works a treat, flannelette for winter and plain cotton for summer, you can fit a deer into one of these liners no issue to keep the flies at bay too.
Im a cheap bugga so that's what I use.
double sheet works in double bag too for when SWMBO is with you....you get to stay extra warm that way.
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