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OP, I am glad you asked about the tunnels.
It is certainly one of my favorite subjects, hidden underground shelters.
Something about the tunnels just stirs the dark corners of the imagination, there are so many possibilities for what you can build. Of course you have a water source, shelter to sleep in, weapons, ammunition, food and equipment to cook it. The Viet Cong tunnels are now an actual tourist attraction, they are a part of history, these are 1960s tier guerilla tunnels.
But this ain't the 1960s and the Viet Cong are old boomers now. This is now fundamental, it can be expanded upon, especially in a first world nation. You can have cheap solar panels hooked up to car batteries and 4G dongles, giving you electricity, internet, computers/phones/tablets. These electronic devices include cameras which can monitor your tunnels and even monitor the above ground areas from underground. You can browse 4chan and grill fresh caught salmon on an electric hot plate.
There is something about the underground that is just comforting, like a natural womb. Hidden from aerial surveillance, safe from aerial bombing and napalm, from the eyes of drones and drone strikes, from quadrotors and UAVs, from thermal sensors and night vision goggles. Hidden even from the deer, which makes pit blinds and underground shelters great for hunting from. Great for stealth camping as well.
However, in Appalachia, where I live, there are literally over three thousand caves in just a single neighboring county alone. Caves may not have hidden entrances, but you can tarp/bushcraft the entrance to hide it. They are natural tunnels that provide all the same benefits, but you don't have to dig them. If you live on flat land, like the Vietnamese jungle flats, it makes more sense to dig underground tunnels. Well, the Viet Cong also had the mountains and caves. In Vietnam, they have Han Song Doong, the largest cave in the world. So don't discount caves as a natural pairing to tunnels.
