Percale sheets with a thread count between 200 to 400 are ideal since they’ll be the most durable. Budget-focused shoppers who still want percale sheets can get by with a 180 thread count. And anything over 400 is going to be a premium option but keep in mind that a very high thread count such as 500 could backfire and leave you with a sheet that holds heat and leaves you sweaty in the middle of the night. Multi ply sheets, otherwise known as ply yarns, are also a good option for breathability.