We spent nearly 40 hours researching and testing more than a dozen well-liked facial tissues to find the best for most people. Puffs Basic facial tissue aced all our tests, first with a panel of sniffly humans and then with $40,000 worth equipment in an engineering lab. They're the most absorbent and softest non-lotion tissues we tested. Plus, Puffs cost the least per tissue. But if you’re looking for a lotion tissue or one made from recycled materials (shudder…), we have other recommendations as well.