Another big NO here.
I will admit, however, that currently I do have a giant pillow in my kick drum. It isn't for sound purposes though, it is because I live in a duplex and I would like to continue to be able to drum in a duplex without police intervention. Without the pillow my kick sounds HUGE, and I made the decision to kill its sound after getting the drum all tuned up and realizing that a 24" kick has a massive sound too big for considerate neighbors. As much as I hate the deadened kick sound, I like not being hassled about playing drums (so far).