Sateen is usually a cotton fabric that has a satin-like feel. It's often found in bed sheets and other textiles throughout the world. Sateen is usually 100% woven cotton, although it is occasionally formed from rayon. Like percale, sateen does not refer to the material of the sheet. It refers to the method in which the sheet was woven. The weave is what gives the sateen sheet its soft, satin-like feel. The material is lustrious and smooth to the touch. Only carded or combed yarns are used. The best quality sateen is mercerized to give it a higher sheen.

A "sateen weave" means that there is one vertical thread woven for every four or more horizontal threads. Since more of the threads are exposed to the surface, the resulting fabric is much smoother than if it was woven with a standard type weave.

Mercerized cotton has been treated with sodium hydroxide to shrink it and increase its luster and affinity for dye. It is also makes it more mildew resistant and stronger.

Some sateen sheets are only calendared to produce the sheen. This is when the fabric is pressed between two rolling pins to give it a glossier appearance. This is lower-grade sateen. The sheen will eventually fade away with a few washings. This is not considered genuine sateen.

Genuine sateen can be bleached, dyed, or printered.