Another thing to consider is the type of cotton and the weave:
There are several types of cotton:
Pima Cotton - Previously called American-Egyptian, Pima cotton is a generic name for extra-long-staple (ELS) cotton grown only in the Southwestern United States, Australia, Peru and in very limited production in a few other locations around the world. Pima cotton is an excellent-quality cotton that is exceptionally soft, and the fibers are strong and firm. Cotton is considered to be ELS or Pima if the fiber is an inch and 3/8 or longer.
Supima® Cotton - A premium fiber created from 100% extra-long staple cotton grown in the United States The term Supima is a licensed trademark owned by Supima and its members. It is used to promote textile and apparel products made of 100% America Pima cotton, but is strictly controlled by the grower organization. The name Supima is an abbreviation for Superior Pima.
Egyptian Cotton - Cotton cultivated in Egypt that feels softer than most cottons. Generates less lint and is more durable.
Cotton comes in several different weaves:
Cotton Sateen - A satin weave cotton fabric that has a soft, smooth feel and a gentle, subtle luster. Produced by floating fill yarns over warp yarns that are interlaced in such a manner that there is no definite, visible pattern of interlacing.
Cambric Cotton - A soft, closely woven fabric with a calendered, slightly glossy side. This good quality, 230-thread-count fabric is used with most of our down products.
Percale Cotton - A medium weight, plain weave, low to medium count (180 to 250 threads per square inch).
Flannel - A soft, medium weight, plain or twill weave fabric, usually made of cotton