Bottom sheets are standard in developed countries. They are more easily washable than a mattress, and when used properly can protect the longevity of the mattress and provide better sanitation for bed occupants.

A top sheet is a flat sheet which bed occupants lie underneath. Blankets, quilts, duvets/comforters and other bed covers are laid over the top sheet, but because of the top sheet they do not directly touch the bed occupant. Top sheets are standard in the U.S., but much of Europe prefers to use duvet covers.

When placing a flat sheet on a bed, the manufacturer has designed the printed side to be softer, and thus it should be placed on the bed printed side "down". When folding back the covers, this also allows the printed side to show, for aesthetic purposes.

When one makes a bed, the patterned or monogrammed side of the top sheet is placed facing down and then the top edge is folded towards the foot of the bed, exposing the design.

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A bed sheet is a rectangular piece of cloth used as bedding, being placed immediately below or above bed occupants. Bed sheets can generally be divided into two categories: "top" and "bottom" sheets.

A bottom sheet is laid above the mattress and bed occupants lie on it. It may be either a flat sheet (extra fabric is usually tucked under the mattress), or a fitted sheet, which is sewn in a pocket-like shape to go down over the corners of the mattress, and has an elastic band around the edges of the sheet to prevent the sheet from slipping.

A bed sheet is a rectangular piece of cloth used as bedding, being placed immediately below or above bed occupants. Bed sheets can generally be divided into two categories: "top" and "bottom" sheets.

A bottom sheet is laid above the mattress and bed occupants lie on it. It may be either a flat sheet (extra fabric is usually).

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A particular way of folding and tucking while making the bed, known as "hospital corners," is sometimes used when the bottom sheet is flat rather than fitted. Usually a flat bed sheet is overlocked around the edges to form four seams.

One of the seams is wider than the other three and helps with orienting the sheet correctly on the mattress. The wider seam goes at the head end of the mattress. Sometimes the sides do not have seams, but are finished with the selvedge only.

However, a top sheet has its own advantages. First, a tucked-in top sheet can provide a comfortable feeling of snugness that duvets cannot, as duvets are not usually large enough to tuck under the mattress.

Second, top sheets allow a wider range of blanket choices besides duvets, such as quilts. That said, top sheets are widely regarded as useless and unnecessary. Other forms of cozy covers are largely preferred.

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