Baking potatoes at 400 degrees F (204 degrees Celsius) is optimal for the best textured baked potatoes. The high heat helps to create a crisp outer skin while cooking the interior to a fluffy and tender consistency. Additionally, 400 degrees F ensures that the potatoes cook relatively quickly without drying out or becoming overly mushy. It strikes a good balance between cooking time and achieving the desired results for a perfectly baked potato.