Cotton Craft 12 pack napkins are made from Flax . The right material for napkins is cotton & Linen, not polyester. They are the correct size 20x20, and 38% larger than the standard napkins which are 17x17. The corners are sewn mitered for better shape and structure. The 12 pack set is a great value and perfect for everyday use, parties, events, or to just stock up.