@Laurelle3
I didn't mention a comfortable bed, but that is a very, very good point. After all, the bed will be where guests spend the majority of their time while at the listing, especially these days when a lot of people not only read, but watch films/TV in bed.
My mattresses are not bargain basement, but they are not super expensive either. However, a few years ago, I invested in the thickest, plushest mattress toppers I could find (not that pricey because I got them on offer) and they were worth every penny. Guests now rave about how comfortable the beds are.
The only problem is that, because they are so thick, it's a struggle to get them in my washing machine, even though it has an 8kg capacity, so they have to be lugged to a laundrette. However, I have mattress protectors on top which, like yours, get washed in between guests (pillow protectors also a must). I'm bit obsessed about washing ALL linens between guests, but it's not so hard for me as I host long term stays.
The beds all have quite tall headboards (two of them upholstered) so they are comfy to sit in too. Then I have a range of different pillows (x4) on each bed, so there is thick, thinner and different types so that the guest can choose as everyone has different preferences. I know from my own neck pains when staying in even the fanciest hotels that this is really important. There are also the layers of bedding (top sheet, duvet, quilt and extra duvet provided in winter) so that guests can select whatever makes them most comfortable. It's also important to me that the beds look nice as that's the largest and most dominant piece of furniture in the bedroom.
One thing I never get complaints about is the beds. Guests always tell me they love them. It's just a shame so few mention them in their reviews!