Im going to give you my BD muffling secret, but promise you won't tell anyone. Shhhhhhhhh, mum's the word k?
Mount the pillow from the top. This leaves the bottom of the drum bare wood (or so is desired), the pillow will hang down and rest against the head, gravity will aid the pillows movement when engaged by the head, its the bestest gate effect ever in bass drum pillowdom.
Use a pillow that's not too wide, a 'standard' works on a 20" kick and really well on a 22, a standard leaves a gap 3/4 of the way around the drum (cept' where the pillow is of course). The bare bottom makes it sound bloody ace, much better than the pillow resting on the bottom of the shell.
Dehead the batter, turn the BD over bottom side up, mount the pillow. I use 20 ga wire, it easily pierces the pillow cover and can be pushed thru the fill material. I attach the wire to the two lug screws under the pillow, one piece is all you need. Rehead... booom!