@Stacey6, I'm a host in the Netherlands. And I most definitely make the bed. For example, if I were a guest arriving - maybe late at night - after a long, possibly tiring journey, the last thing I would want to have to do is make the bed.
(In fact, a host posted here recently about a guest who had been given the bed linen, but didn't use it at all. He simply slept on top of the duvet. For 3 weeks. :))
And at the 'creature comfort' level, there's something very appealing about turning down a bed cover or quilt, and crawling into a made-up bed with freshly laundered sheets and pillow cases.
One thing you might want to be careful of, though, is the possibility that a small number of guests might use ALL of the beds - for whatever reason - thus making extra work for you.
For instance, if you have three guests, just make three beds. Simply place a coverlet over the other two - unmade - beds to keep things looking nice. If for some reason the guests want to change beds, they can simply take the bed linen from one bed and put it on another.