The Beautyrest 700 Thread Count Cotton Tri-Blend 4 PC Sheet Set, are very good quality sheets as well as comfortable.  The sheets feel soft against the skin, and the cotton tri-blend fabric adds a touch of durability and strength.
The fitted sheet fits just right with our queen size bed. And the pillow cases are soft to touch.
I like the simple but yet sophisticated design, and the color matches any my bedroom decor.
One minor drawback I found with this sheet set is that they do wrinkle easily.  Despite the minor issue of wrinkling, this bed sheet feels great and comfortable to sleep in.