You can use a sheet of felt for bass drum muffling

You can use a sheet of felt for bass drum muffling. Available at any fabric store. Take the head off, lay the felt over the drum, tape the edges down so the felt stays put. Make sure you have ample material to extend past the flesh hoop. Put head ,hoop & hardware back on, remove tape & trim the excess felt. Be careful with the sissors! If it's too dead, cut the center of the sheet out. I use a full sheet on the reso head & center cutout on the batter.You can also give some slack to the felt before you tighten the head(s), this will control the degree of deadness. Then maybe cutting the felt won't be necessary - Christopher J. Furfaro