@Riverside1 Linens and towels tend to be default "essentials" for an Airbnb, so I think it's important to make them available. But if guests announce that they'd like to bring their own, it should be sufficient to leave a fresh change of linens neatly folded in a visible place, rather than making the beds.
I'd personally discourage offering any kind of discounts to those who bring their own linens. It will happen at times that these guests underestimate their needs wind up needing to use some of your own supplies anyway, or leave behind stains that require more effort to clean because they didn't make the bed properly. (Of course a waterproof mattress protector is non-negotiable). Catering to the guests' stated needs is one part of the hospitality, but at times the more important is anticipating the needs they hadn't thought about.