What is a Gucci Bedding Set? reversible twin bedding set includes: 1 sham 2 comforters 1 fitted sheet 2 pillowcasesIf you’re looking for a fashionable and comfortable sleep set, look no further than the Gucci reversible twin bedding set. This set includes a sham, two comforters, a fitted sheet, and two pillowcases. The sham is made of soft polyester fabric that is comfortable to sleep on, while the two comforters are made of high quality cotton and are perfect for keeping you warm during colder weather.