Novelty Prints Are A Signature Statement For The Eddie Bauer Brand And Perfect For A Cozy Cotton Sheet Set. The approved process for finishing our quality flannel sheets is an 8-leveled brushing standard. The cotton yarns are woven, then brushed 3 times on the face and once on the back, the fabric is then colored and or printed and finished with 3 additional brush treatments on the face and 1 on the back. This process ensures a comfortable, very soft and cozy finish.