The tiers are 100% cotton woven into a soft, natural burlap look fabric, unlined and sold in a set of 2 panels. Each tier measures 36" length x 36" width. The header measures 1/2" and is included in overall measurements with a 3.25" rod pocket. For proper fullness-curtains and draperies should be 1 ½ - 2 times the final measured width of our window.