Bed linens will always come down to personal preference, but linen does outperform cotton in a number of areas. First, linen beats all the competition when it comes to breathability, making them the best sheets for hot sleepers. While cotton is breathable as well, linen's woven flax structure makes it cooler and its moisture-wicking qualities will give you a fresh, sweat-free sleep. This may be surprising, but linen is cooler than cotton...and also warmer. The insulation of the heavy flax will also keep you cozy on a cold night. Though cotton is softer than linen, linen will soften up over time and multiple washings. Overall, cotton and linen are both excellent choices for bedding, but linen's high quality gives it a definite edge.