Attiny85 & Watchdog Wake-Up

You can try for example this:

#include <avr/sleep.h>
#include <avr/wdt.h>

#define LED 0

volatile boolean on = true;

ISR(WDT_vect)
  {
  on = !on;
  wdt_disable(); 
  }

void myWatchdogEnable(const byte interval)
  {

  noInterrupts();

  wdt_reset();
   
  MCUSR = 0;                          // reset various flags
  WDTCR |= 0b00011000;               // see docs, set WDCE, WDE
  WDTCR =  0b01000110 | interval;    // set WDIE, and appropriate delay
 
  ADCSRA &= ~_BV(ADEN);

  set_sleep_mode (SLEEP_MODE_IDLE);
  sleep_bod_disable();
  interrupts();
  sleep_mode();     
 
  }

void setup()
{
pinMode (LED, OUTPUT);
} 

void loop(){

  digitalWrite (LED, on);
  if (WDTCR&(1<<WDIE) {   //still waiting for WDT interrupts, simply go sleep
    sleep_bod_disable();
    sleep_mode();
  }
  else { //WDT interrupt is disabled (from WDT ISR)
    myWatchdogEnable (0b000110);  // 1 second
  }
}