Cotton

Agreed, it feels good to the touch.

Tightly woven or loose knit,
Which is best for sending such
Feeling as a tender touch has to give,
Through to the other side?

I do not know.
Is it a matter of fit, loose or tight,
Instead of weave ? From where I sit,
I do not know.
I do not cling to any creed.

But this I know:
It warms, it cools, it sieves, absorbs, and dries
And meets my every need.

Agreed, it feels so good to the touch.