These are super cute and my 3 year old loves them.  BUT, they are NOT soft or comfy at all.  In fact, I would go so far as to call them scratchy.  When I lay down next to my daughter to read books, I'm surprised by how rough they feel.  I would expect a higher quality for the price.  That being said, if that doesn't bother you (and it doesn't seem to bother my mermaid-loving 3 year old), then these may be the right sheets for you.