When you have a guest room, it is important to make it as comfortable as you can afford to. A good bed is important. Also,the furnishings should complement each other in terms of colour and style. Make sure the closets have space in them to hang clothes and use good hangers that match,. Have a drawer or two empty so it can be used by your guests.
Buy your linens on sale so you can always be sure to get a real good thread count. Have extra pillows, throws (for an afternoon nap, perhaps) and blankets.
Buy the fluffliest towels you can afford. Have a basket set aside with lotions, soaps and unscented candles for their personal use.
Suggestions for you to consider. After operating a Bed & Breakfast for 12 years I thought you might like to consider these points. It always makes your guests feel important and “pampered”.