sheets & giggles 100% eucalyptus lyocell sheet set. our all-season eucalyptus sheets are responsibly made, naturally cooling, super soft, moisture-wicking, chemical-free- queen, grey sheets & giggles based in denver, s&g makes absurdly soft 100% eucalyptus lyocell bedding. our sheets, comforters and duvet covers are naturally softer, more breathable, and more moisture-wicking than cotton. if you're a fan of $250 bamboo viscose sheets, or if you love the feel of your cute modal underwear with pandas on them, you'll obsess over our eucalyptus lyocell. we don't harvest wood from ancient or endangered forests; rather, our eucalyptus trees are grown on responsibly managed and biodiverse plantations. if you've heard of tencel, we're similar, but different. tencel is a registered trademark for a massive manufacturer that sells lyocell, which is the technical name for our eucalyptus fabric. our sheets are cooling and naturally balances temperature and have deeps corners to fit any mattress.