Sateen Sheets are made with long strands of cotton fabric.

The fiber is woven in a specific long lateral pattern. Unlike typical cotton sheets, sateen sheets are treated using a chemical process called mercerization. Mercerization is a process during which long strands of cotton fabric are soaked in a lye solution. After their lye bath, they are dipped in an acid wash which strips off the outer layer of the fabric, leaving it with a sheen and texture similar to satin. This process also leaves the strands of fabric with the ability to more readily absorb color, leading to a rich depth of color in the finished product.