Four pieces in 100% TENCEL™ Lyocell at 300 thread count: a 108″ x 102″ flat sheet, a 78″ x 80″ fitted sheet with a 15″ pocket, and two 21″ x 40″ pillowcases. The feel is the reason people switch from cotton. Lyocell filaments are finer than cotton staple, so the fabric falls in soft liquid folds and feels cool against the skin from the first night rather than after a dozen washes. It is also smooth enough that it resists pilling and creasing far better than a standard cotton sheet. The moisture handling is the practical half. Lyocell’s fibrils absorb and release moisture quickly, moving sweat away from your skin instead of holding a damp patch under your back, so you stay dry through the night. The fitted sheet has elastic all the way around for a snug hold on deep mattresses. Machine wash cold, gentle cycle, tumble dry low.