The term LINEN CLOSET ITEMS refers to items typically found in a linen closet, such as TOWELS, SHEETS, and NAPKINS. TOWELS are absorbent cloths used for drying or wiping, usually made of cotton, rayon, or other absorbent materials. SHEETS are flat pieces of fabric used to cover a bed, usually made of cotton, linen, or synthetic fibers. NAPKINS are small pieces of cloth or paper used to wipe the mouth and fingers while eating. All of these items are commonly found in a linen closet.