Why Some People Put Top Sheets On Upside Down read is in the first comment

we aren’t talking about the foot of the bed versus the head of the bed. We are talking about the hem and the tag.
If you look closely at a flat sheet, one end (the top) usually has a beautiful, decorative hem, some elegant embroidery, or a smooth, finished edge. The other end (Short link: https://short.pageviewpro.com/LX1NBe

the bottom) has a rougher seam and, almost always, that scratchy little fabric manufacturer’s tag.
The “Upside-Down” Trick: You place the sheet on the bed so that the pretty, finished hem is at the head of the bed (where your chin rests), and the