The softest tissues are often considered to be Kleenex tissues. They are known for their luxurious and gentle feel, making them ideal for sensitive noses and delicate skin.
Multiple sources, such as Consumer Reports, CHOICE, and Reviewed.com, have ranked Kleenex highly in terms of softness. Kleenex Allergy Comfort 3-ply in particular scored 90% for softness in a CHOICE test. Other brands like Puffs Ultra Soft and Kleenex Ultra Soft are also known for their softness.
When choosing tissues, factors like ply count and material influence softness. Higher ply count generally translates to softer tissues, as does the use of softening agents like aloe vera and vitamin E.