We have a gel-infused memory foam topper and use a waterproof terry towelling mattress protector and it seem fine. However I've heard cotton breaths well, but for the ultimate in comfort durability and breathability you can't go passed wool.
Tencel would also be also be worth look into, I have it as a doona, as it's lightweight dries up to twice as fast as cotton and is cooling as it is a plant extract.
You can also purchase this material in an underlay and it is quite affordable.
I hope this has helped this has been of some assistance.
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