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I use a cot to keep the bed from leeching heat and sleep naked in a Kelty 0 degree bag. The shell doesn't have any sort of insulation and I don't use a heater. That set up has been comfortable down to about 10 degree nights in the desert but don't forget to piss before you undress and bed down. As long as your set up includes a good bag, separation from the ground, and a wind break then everything else is secondary.
