These Beautyrest sheets are luxury, to say the least.  The thread count on these are 1,000.  They are extremely soft, cozy, and do not wrinkle.  I love the elastic corners.  They hug the mattress with ease.  The design was very well thought out.  The sheets are 55% cotton and 45% polyester. 
These are, by far, the most comfortable sheets I have ever owned.  It is hard to find sheets that wash up this nice, don’t wrinkle, and feel so smooth. I would highly recommend these sheets over and over and over. 
You will not be disappointed—- very impressed.