More cottony than cotton and as silky as silk, Lycella is made from 100 percent Tencel® Lyocell from the eucalyptus tree. This 300 thread count sateen fabric is sustainable and an all-natural fiber. We are certain that you will find these sheets to be as smooth, as soft, and as fine as any one of the finest luxury linens available to date. Guaranteed. Period. Generously sized to fit DEWOOLFSON's comforters and extra deep mattresses.