Anything rigid. I've cut several from mild steel, old license plates, scrap from old furniture, tv stands, etc..., g10, liner material, and so on.
I recently heard of a maker who buys cheap cutting boards from the dollar store. I've got several feet of .060 carbon fiber that used to be used for roll wiping blades at a hot dip coating line that I make a lot of templates and/or liners out of.