A shirt requires about 3 yards of linen in the 18th century. Most soldiers were issued off white linen shirts, but Virginia regiments & most working class men had natural unbleached linen shirts. Sailors, soldier’s work shirts & civilian laborers also wore blue check linen shirts. Gentleman & officers (when wearing a stock at the neck) wore finer & whiter linen shirts with ruffles which require a quarter yard of fine linen or muslin. Most soldier’s shirts also had a cheaper quality of finer linen ruffles at the bosom slit.
Notions required include a spool of 60/2 linen thread in white, off white or unbleached to match the shirt, 1, 2 or 3 thread buttons on the collar & sleeve buttons at the wrist (although this pattern calls for 1 thread button at each wrist which may have been more common in c. 1800-1730).
For winter wear, shirts were frequently made of natural white wool flannel (check & stripe wool flannel was also used but is very difficult to find today) which may be substituted for the 3 yards of linen above. Don’t be fooled, this flannel is soft next to the skin & really helps when it’s cold out!