Abstract: A sheet which comprises sheet material in an essentially rectangular configuration with a head end, a foot end, and parallel side edges therebetween and a transverse center line positioned over the transverse center line of the mattress. A first transverse fold line is located at a predetermined orientation with respect to the transverse center line. A second transverse fold is located at a predetermined distance from the first fold whereby the sheet material between the two folds is parallel with and overlies a portion of the sheet therebeneath thereby forming a pocket with its opening facing the head end. Stitching extends through the material of the pockets to maintain the pockets in a predetermined orientation.