As regards making beds you have two main choices to make, one to do all your laundry yourself or to send out. If you intend to do it all yourself I would recommend at least three sets of sheets per bed. If you can manage it I would buy all white with a high thread count. This is because if you were really up against it you can swop sheets and duvets round. For example if you had serviced your least attractive room and then a walk in came you could quickly swop the duvets over and get the room ready quicker. Also white has the advantage of always looking clean and you can always use bleach for all those miscellaneous stains that I guarantee will turn up. Some guest house owners prefer to have sheets that go with each room which does look nice but you can always have particular throws to brighten up each room and then you only need one.