We've got less than most of you, but I did a cull when we moved 1.5 years ago. We have 3 sets for our bed (we generally wash them as soon as we change them) and two for DD's cot (although as she currently only has a bottom sheet we could make the flat sheets into bottom sheets if desperate. Towel wise we each have two 'good' towels (once again, they go straight in the wash when we change). We also have two 'good' guest towels, numerous older towels which can be used if desperate and a beach towel each.