I made quillows for 5 GSons Using sheets and material. They took a beating. The oldest was 23 at the time. 4 out of the five was a football team theam. Where I used mateial they are wearing,where I used a sheet it is still perfect. This is on front and back. I have since made quilts with sheets for backing. I allso take out the folded seams on sides and bottom. You can see where it has been squared up by doing this,and gives you a little more to play with. The back as a whole piece doesn't have to be as precise as the front. The less thread count the softer it is,but you dont want to get one that is to loose.
If you can afford the material you are lucky. But I am on a fixed income. A caregiver for my 82 yr. almost blind mom. MY husband is handicaped. So When ever Walmart has a sell on Flat Sheets, I go for it.
I dont hand quilt yet,only machine, but I did tie the Quillows. It wasn't that hard.
I think it is preference and income. I have pic. will post another time.