However, excessive thread counts mean little if the fibers used are of low quality. Extra long staple cotton for beddings is best to maintain the durability of cotton fabrics. This ensures cotton bed sheets will not fray, wrinkle or pill easily after a few tumbles in the wash.

Bed sheets come in two main varieties: flat and fitted. A flat sheet is simply a rectangular sheet of cloth, while a fitted sheet has four corners, and sometimes two or four sides, fitted with elastic, to be used only as a bottom sheet. The fitted sheet may also be secured using a drawstring instead of elastic. The purpose of a fitted bottom sheet is to keep it from slipping off the mattress while the bed is in use. A particular way of folding and tucking while making the bed, known as hospital corners, is sometimes used when the bottom sheet is flat rather than fitted.