There are a few things as comforting as slipping between super soft, comfy flannel sheets on a cold winter night. But not all flannel is created equal. The problem with flannel and other raised fiber fabrics like fleece and knits is the heartbreak of “pills” — those little raised balls that develop, creating a lumpy surface. The solution to the pilling problem with flannel sheets is twofold: Opt for high-quality flannel, and take steps to prevent pilling. QUALITY FLANNEL Quality flannel is not cheap. You could spend the outrageous price of $400 or more for a set of high-quality flannel sheets with a luxury brand name, or you could opt for what I’ve determined to be the Best Inexpensive flannel sheets: JCPenney Home Solid Flannel Sheet Set. These flannel sheets are nicely manufactured, have excellent quality and are resistant to pilling, and they routinely go on sale at the end …