Well you're in luck, because here they come. There are 79 daycare cot sheets for sale on Etsy, and they cost $46.91 on average. The most common daycare cot sheets material is cotton.

Jersey Knit Cot Sheet Set, 2 Piece (1 x Fitted Sheet, 1 x Pillow Case), RV Bunk Size Sheets, Camp Sheet Set, Cream, Pack of 1. ECR4Kids 12-Pack Standard Cot Sheet with Elastic Straps, Standard Size Daycare and Preschool Cot Sheets for Rest Time, 50.5" x 21.75" - White. Usually ships within 2 to 3 days.