First, you should know what kind of bath sheet I like. My needs might not be your needs. I prefer bath sheets, instead of towels for their size. They need to be 100% cotton, thick and cozy, and come in great colors.
No matter where I looked, the most recommended bath sheets were from Costco. Costco has great prices, so if you don't have a membership, it might be worth checking out!
There are plenty of reviews saying that Costco makes the best towels, but which ones are the best? Turkish Towels? Purely Indulgent? Hanae? But I finally found that the most recommended is Charisma.
Charisma Bath Sheets use HygroCotton. From their website it says they are crafted with spinning technology, producing yarn with a hollow core. Which means they wick away moisture, keep you cooler in summer and warmer in winter, and get softer and more comfortable over time.
I've had these Charisma bath sheets for a year now and I am LOVING them. We're not gentle with our towels, and these have held up so well. They look like our newest towels in our linen closet, when they aren't!