150 - 200 Thread Count
Cotton flannel is made by weaving together soft-spun cotton yarn and then raising the fibres to make the fabric soft to the touch. Flannel may undergo a mechanical brushing process in which a fine, metal brush carefully rubs the fabric to produce fine fibres from the woven yarns. Brushing the flannel creates extra softness, and the fabric may either be brushed on one or both sides for maximum comfort.
The best cotton flannel incorporates quality combed cotton yarn and a durable, plain weave which prevent the fabric from pilling. It is gently brushed on both sides until the perfect level of softness is achieved and it will not ball and shed excessively.