Cotton is generally the softest material you can buy. However, microfiber towels are also quite popular because they are made to be soft and also absorb well.
bath and body works
wool
talc
The softest material in the mohs scale is talc
I think it's fleece.
A chinchilla fur coat
You need to test absorbency and strength to accurately say what is the best brand of paper towel. Also as an extra you couldfind the softest by voting
The tongue is made up of soft muscle, as are the insides of internal organs.
Talc is the lowest (softest) material on the Mohs Hardness Scale.
I believe that the Chinchilla is the softest thing alive. In case you are wondering, Chinchillas are small (but not tiny) mammals. If you want the exact size, it's probably about the size of a Chihuahua or a golden retriever puppy.
Nylon is not the best material for a bath towel. I believe cotton bath towels are much better.
The material that baby furniture should be made out of is quilt and cotton. These are two of them most comfortable material and softest materials used for babies.