Aw, one of the very first sewing projects I ever did was a flat sheet and pillowcases to match. Basically I sewed the same simple wide border on both the sheet and pillow cases. It felt like such a success at the time, and I used that set until they fell apart! Brings back a smile. I like the idea of a gift of a quilt, and matching sheet top/pillowcases! That just makes it extra special.