For the softest T-Shirt you can get, go with a 100% preshrunk ringspun cotton, like that used in the Gildan 4.5 oz. SoftStyle Ringspun T-Shirt. The cotton is spun in a way that makes it far softer to the touch than other all-cotton T's. The spinning also makes it more durable. This Euro-fit shirt features seamless, double-needle stitched sleeves and bottom hem, and a 3-4" rib knit collar.