@Sheila803
I haven't had this happen either. I had one recent guest, young couple, who was perfect, and had a chance to chat with during their stay, message me after they got home that they had accidentally packed one of the towels and offered to mail it back. I didn't notice it as I have two sets I change out so thought it must have been a hand towel or floor towel.. which I have extra so told them not to worry about it..
I would definitely not be giving a guest a 5 star review who took a towel. This is a good question though. I would mark them down and mention it in their review. The only thing I've had missing was a USB charger so just don't supply those anymore, and not going to make an issue out of that, and coat hangers so got the kind that stay secured because its just a hassle and other guest can complain if there aren't enough..
ETA: The reason I would mention it in the review, yet still be tactful, such as "excellent guest but a few things were missing, so moving forward would suggest being more careful when packing as host have to pay full replacement cost, but wish them the best moving forward!"
Because both host and guest can't see each others reviews until both write one they they can't be edited. And if its just a one off thing and you feel it was a mistake, could also just not leave a review and later after their review is posted send a message thanking them for the review, ask about the towel, and just suggest to be careful moving forward because other host may mention it in the river or file a claim.. and leave it at that..
Its ok though to not overreact and make something little into something big and each host has to figure out their own policy.. If sheets get stained I can usually get them out but simply don't review them and put them on the wont host again.. (and if its stains I can't get out would mark them down in cleanlensss) Its challenging for me because I don't want something little to blow up.. but after 4 years guest have never taken a towel so would likely just mention it in the review in a constructive way.. and leave it at that..