When I got my Beautyrest - Oversized Flannel Cotton 4 Piece Sheet Set on the package it says washing will make softer. And of course I wash everything before using. The flannel sheets are soft out of the package but WOW, I took out of the dryer after washing and they are Sooo amazingly soft! So comfortable too, like laying on a fluffy cloud. 
I like the simple pattern and the creamy beige color with thin white stripe goes with anything. They fit perfectly on my bed too.