I have used it many times. I buy a set at Walmart and use the flat. If you remove the elastic you can also use the fitted. I don't buy very high count. I am using one right now that is a little looser weave than regular cotton. It feels more like a tight linen and it washed great. Is very soft and flexible. Before I had gotten a set that came in a fabric bag and those were so soft we kept the fitted for the bed. It looked great to have the bed covered with the same fabric as the back of the quilt, fold the quilt back a little to show the back, and have the same fabric on the pillow cases. It looked as the whole thing was purchased.