One of the finest kits I have heard is a set of 60's Leedy drums with 28" basses. I use 2x 24s myself, but I want to try bith 26's and 28's. I do not have to muffle my basses at all because I use
Aquarian 1 Super Kick Bass heads and then have the WHOMP without any overing. No pillows no anything to kill the full sound of my basses.