I think a few statement pieces of furniture and some nice wall art is as important as sheets and towels, because as soon as they walk in, they will be making an initial judgement of the place. If they like the feel of it they will have a better attitude overall.
When we started we got super cheap sheets from Target, we later upgraded to 100% cotten but got them at discounts, same for towels, we use Ralph Lauren but started w/ikeas cheapest line, which is very, very hardy, more hardy than the more expensive stuff.
We also provide high end toiletries that we get at Marshalls, super large size so no one wants to take them.
We have everything in grey, grey towels and grey bedroom and use colored or patterned sheets, a lot of pepole have great lukc wtih white but we have bad luck with it so only have a couple of white sheets.