My last tour in Korea we had an old, currently not in use test-firing drum made from a 55-gallon drum. An angle iron frame held it about eye level, and it had a 1" piece of steel plate welded to the bottom of the drum. The drum was FULL of sand (36" deep), and had a cutout on the face to fire through. The cutout was covered by a piece of a truck tire, and had a 6" or so U-shaped sheet metal lip around it to contain any escaping sand.
I only fired (my own) pistols into it, although in theory, 32" of dry sand will stop a .50 BMG Ball round.