Good cotton is not defined by one marketing term or one laboratory value. A useful assessment separates raw fiber properties from yarn construction, fabric structure, finishing and the demands of the finished product.
Fiber measurements are one layer
Staple length, strength, uniformity, color and micronaire can help describe a bale of raw cotton. Micronaire reflects an airflow response influenced by both fineness and maturity, so it should not be read as a simple fineness score.
Construction changes performance
Percale, sateen, twill and jersey organize yarns differently. Fabric weight, yarn size, twist and density affect hand, breathability, durability and care.
Finishing matters
Mercerizing, brushing, softening and wrinkle-resistant treatments can change appearance and behavior. Ask what process or test supports a finish claim.
Start with the product
A towel, shirt and sheet need different combinations of absorbency, strength, drape and drying time. Judge specifications against the intended use rather than searching for one universal best cotton.