High quality bedding makes a huge difference for me. If you have an excellent quality mattress, possibly a feather bed on top, a down duvet, good quality down pillows, and high thread count sheets, it would be heavenly to sleep. Don't forget to have good room darkening shades. I hate it when the curtains or shades do not block out all the sunlight. In the morning, the sun coming in through the cracks can be like a laser beam. Attention to detail in these areas would make me a repeat customer, heck, you'd quickly become my favorite hotel in the world. Many hotels have fancy rooms, with a lot of space and nice amenities, but they don't focus on having a good quality bed. What good is a fancy huge room if the bed stinks and you can't get a good night's sleep. Granted a huge room and good amenities are nice to have too, but for me, the bedding would make the most difference.

Hope that helps.

PS. I'm glad to see you are taking the time to get input so that you create a fabulous hotel.