In addition to the yarn count, the hotel sheets fabric used is also crucial.  Cotton is the most popular choice for hotel sheets because of its breathability, softness, and durability.  Egyptian or Pima cotton is often favored for its long fibers, which make hotel sheets finer, smoother, and more luxurious.  Not only are these high-quality cotton hotel sheets comfortable, they stand up to frequent washing and retain their softness over time.