Here is the link to the Wirecutter article:
https://www.nytimes.com/wirecutter/reviews/best-sheets/
Why we like them: Everyone should own at least a couple of sets of soft, breathable cotton sheets, and L.L.Bean’s 280-Thread-Count Pima Cotton Percale Sheets and Wrinkle Guard’s 400 Thread Count Sateen Sheets have been our favorites for since 2014 (read more in our guide to the best cotton sheets). They feel nicer than sets twice the price and wear exceptionally well. L.L.Bean’s percale set feels cool and crisp, reminiscent of boutique hotel bedding, making it ideal for warmer temperatures. The Wrinkle Guard sateen set has a silkier, heavier texture that makes it a little warmer; the sheets are nearly wrinkle-free. We think that both sets make a solid base layer for dressing your bed year-round.