A winter comforter set typically includes a thick and warm comforter, along with coordinating pillow shams or pillowcases. Some sets may also include additional pieces such as a bed skirt or decorative pillows. The comforter itself is usually made with a heavier fill material, such as down or a synthetic alternative, to provide extra warmth during colder months. The set may also feature a thicker fabric or a flannel material to help retain heat. Winter comforter sets come in various colors, patterns, and sizes to suit different preferences and bed sizes.