Thread count simply refers to how many threads – Vertically and Horizontally – are woven into one square inch of fabric. With finer threads, such as those produced with pure Egyptian cotton, more threads can be woven into each square inch, which produces in turn, a finer, softer and more flexible material. In general, the higher the thread count, the higher the quality of the sheets. The thread count of basic or standard cotton is around 150 – good quality sheets start at 180 thread count and are considered percale. Whilst thread count is a consideration, there are features much more important to measuring comfort, quality, and value. This includes the type of cotton, the feel of the fabric and the nature of the finishing process.
Percale is a closely woven, plain weave, spun fabric made from both carded and combed yarns and Percale sheeting is the finest available. The high thread count – above 180 - gives the fabric a soft, silk-like feel. Sateen is weave construction that has more yarn surface on the face of the cloth than other basic weaves giving a softer and more lustrous look resembling satin.
The way in which fabric is woven also has an effect on its feel. Cotton sateen sheets are frequently softer than those with a Percale weave. A sateen weave has more warp threads on the surface, resulting in a silk-like touch and attractive lustre or sheen. As to which is better there is no answer as it’s a matter of personal taste; some people prefer the crispness of a percale weave, others like the smoothness of the sateen weave.