Material selection is the most critical factor in defining 'luxury.' For high-end hospitality or retail, prioritize 100% Long-Staple Egyptian or Turkish Cotton, which offers superior absorbency and a plush hand-feel. If the target is a spa or wellness center, Bamboo-Cotton blends are excellent due to their natural antibacterial properties and silky texture. For a lightweight, high-end aesthetic, Mulberry Silk or Micro-Cotton provides a sophisticated look with high durability. Always verify the GSM (Grams per Square Meter); a true luxury bathrobe should typically range between 400 to 600 GSM to balance weight and comfort.