Baueda has posted up their 28mm sandbag emplacements.
From their website:
The most basic type of sandbags emplacement, designed as a machine gun nest but can of course be used for any small size gun or direct fire ordnance and would be at home in virtually any theatre! Includes a separate piece featuring a jerrycan of water and a spare ammo box, which would be kept a little behind, also well protected with sandbags.
.As usual plenty of beautifully deep sculpted surface detail to help you in painting and this piece can be used for basically any 19th Century conflict up to the most futuristic settings!
Like all other models in this range it is made of tough POLYURETHANE; The figure shown is from our own range of 36mm figures: 1-48COMBAT
Plenty more 28mm sandbag fortifications on the way!