I searched for atleast two days, no sandbags. I found trenches under landscape/cut_entity however.
I later did find a way to get sandbags though, it would be hard to position them. In the inventories of units such as MGs and Riflemen, they have sandbags. Say you want a circle around a MG, just place the MG, put a guy on it. Hit F1, and as you would as if you were playing the game, order a sandbag be placed. This can be done with Sandbags, Mines, Hedgehogs, etc.
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