Our valence sheet, also known as bed base cover, is made of cotton piqué, featuring two openings at the corners and elastic edges to ensure it fits neatly around the mattress. The base of our valence sheet measures 78.7" long and the width varies depending on the size of the bed. The height of the ruffles is 13.8" Suitable for bed with headboard, as they cover 3 sides that are not bedside.