Pillows are key...I'm a huge fan of king-sized pillows (about 50% longer than normal), espcially if i'm sharing a bed....they're long enough that two can use it while cuddling comfortably , rather than having to either cram and use a standard size, or use two distinct ones and be seperated all night.
A nice down comforter is a huge plus as well, but I agree with high-thread-count cotton over silk.
And if you have an overstuffed king-sized down pillow in a satin pillow case or two waiting for them, you are God.
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