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Materials for Bed Sheets: Commonly, bed sheets are crafted from materials like cotton, linen, silk, or synthetic fibers. Cotton is renowned for its breathability and moisture management, ideal for a variety of climates. Linen sheets, derived from flax fibers, offer durability and a unique textured appearance. Silk sheets, though a luxurious option, are excellent for hypoallergenic needs and temperature regulation. Synthetic fibers, such as polyester, provide affordability and resilience but may lack the natural comfort of their counterparts.

Flat Sheet 
The flat sheet is the first covering over the fitted sheet. It's the layer that touches the body, providing a hygienic, easy to wash barrier between you and other bed coverings used for warmth and/or decoration. Luxury sheets can hang down the side of the mattress though traditionally they are tucked in all the way around for a more polished presentation.