Three Dog Down was the very first to design a Down Sheet…because it just makes sense. You love the feeling of fluffy, breathable down every night, don’t you? When the mercury soars, your beloved comforter may be too much to love however. Just a touch of genuine goose down (the down) and silky, smooth 230 thread count cotton (the sheet) help you have the restful sleep you can’t live without. Generous length so that you can tuck like a sheet or drape like a comforter.