@Carley40 To me, there are a must and if you do not have them, you are asking for a negative review
shower gel
conditioner
shampoo
toilet paper
paper towels
hand soap
These are nice to offer, will make for a happier guest, depending on your price point would even be a must and you should certainly note in the welcome message if you do not supply them
dishwasher detergent (if there is a dishwasher)
washer/dryer supplies (if there is a washer and dryer)
coffee
tea
salt
pepper
These are so inexpensive and are such a nice touch, I have started offering these
creamer
cotton balls
tooth brushes
tissue
cute tips
Other than the creamer, they are so inexpensive on amazon, it is about $1 per stay for a little box of extras