Purely cotton, slightly oval shaped, has a smooth & embossed side for physical exfoliation. Sheet is big it covers my cheek fully. Was afraid the exfoliants in this would cause some reaction but thankfully they are so mild nothing bad happened. I can safely use it for spot masking & just 2 sheets will be enough for my face rotating the parts to mask. Hydration feels decent but I still love that it's so refreshing, has no residue & cools down my skin effectively. Can accumulate used sheets to reuse with micellar water๐