We recommend Egyptian Cotton which has gained a reputation for providing luxurious softness because of its long fiber length.
Three sheets (one fitted and two flat) are needed to duplicate the Westin Hotel Heavenly Bed. The Westin Hotel sells its queen-size, 300-thread-count, deep-pocket fitted sheet for $130 and a flat sheet for $120 at a total of $370 for all three.
They offer a 100 percent Egyptian Cotton 220 thread count queen-size Duvet for $300.00. The total for the sheets and the Duvet equals $670.
Less Expensive Solutions
We found a 100 percent Egyptian Cotton sheet set with 600-thread-count, all-around elastic on the fitted sheet on sale for $69.99, regularly $299.99. The set includes a flat and fitted sheet plus two standard pillow cases.
We also found a matching three-piece Duvet set which includes one flat and one fitted sheet, one King Duvet and two standard shams, each made of Egyptian cotton woven to 1000 threads per-square-inch. The set was on sale for $79, regularly $218.99.
We suggest getting the sheet set in ivory and the Duvet set in white for a subtle contrasting layer to the bed ensemble. Our price for the sheets and the Duvet equals $148.99, a savings of $521.
The pillow cases are too small for the recommended king size pillows, but they can be doubled up to use for one of the four protective covers needed for the pillows. We opted to use the regular sized pillow shams instead of king-size.
Queen Solid Ivory Egyptian Cotton 3-Piece Duvet Set 600tc