Test cutting is an important aspect of western martial arts training. The application of the drills to cutting of test materials shows if a student is using good edge placement on their cutting attacks.
For our test cutting drills we use tatami mats. These types of mats are used in Eastern Martial arts for test cutting. I would suggest you check out http://tameshigiri.com/ as a source for your mats. The mats may be either set up as full mats or half mats. A half mat simulates an arm while a full mat simulates a leg.
The following links are video of a number of test cuts we made with various swords. Right click on the first link in each entry to save the video to your PC.