The softness of a bed sheet is determined by its thread count — the higher the thread count, the softer the sheet is. Thus, one style or name of sheet is not necessarily softer than the others.
A thread count of 200 acts as a typical benchmark, indicating that a bed sheet is quite soft, while a count of 300 indicates that the sheet is even softer. Egyptian cotton from the Nile River Valley creates very soft and supple sheets. The threads in percale sheets are very tightly woven and create a finely textured sheet. Sateen sheets are lustrous, luxurious and very durable.