[Jag]

There are water proof protector covers for mattresses and pillow liners that are 100% water proof, no sweat or oder into the mattresses. (same as bed wetters uses) The Mattress covers zip all the way around the mattress, not just on top. We pull the sheet, sanitized down the water proof protected cover then make the bed again. Fitted sheet are the same price as flat they just don't move around.
You can go cheap or make your room nice depending on your own budget and what you are trying to do and charge in price. I make my girls go all out on each client and it has helped. They are paying big money and so we spoil them.
I looked at other Formostar rooms before building mine and I did not like the flat massage tables as it is hard to watch TV, read or drink water while laying flat. Get at least a tilted Massage table. I even have a few clients bring in their laptops and work while getting it done. You need to have an upright postion for them. (not a big deal for the feet) I would have paid as much for tilted massage tables as I did for the adjustable beds. Much nicer, wider, and have more comfort.
We tried fleece, they don't hold up wash after wash plus too many fibers to deal with. Your laundry will triple or more. I had to buy the biggest washer and dryer on the market.
The higher the tread count on your linen the longer it will last. I guess it depends how many sessions you do per day at your location. We do use the same towels as in tanning.