A sateen weave matched with extra-long staple cotton is considered the best combination for luxury sheets. Sheets made with extra-long staple cotton and thread counts between 420 and 600 provide the softest and smoothest texture.
Cotton is the bread and the butter of bed sheets; the most widely used and popular stuff to sleep on. It’s almost impossible to go wrong here – just choose something that matches your chosen thread count (higher is denser and therefore generally softer) and your budget, and drift off to sleep, happy.