NWT Pottery Barn Essential Sateen Sheet Set, Queen size, Ashley Blue color Designed for exceptional softness that's easy on your budget, PB Essentials Bedding is simply the best value you can find. Made of 100% cotton sateen. 300-thread count. OEKO-TEX® STANDARD 100: tested for 1000+ harmful substances. Set includes queen flat sheet, queen fitted sheet, and two KING pillowcases.