Facial tissues are usually made from paper. The manufacturing process uses the lowest basis weight tissue paper, which is formed from pulp. The surface of facial tissue is often made smoother through a process known as calendering, where hard pressure rollers are run along the surface of the tissue to smooth the fibres.
Tissue paper is designed to be soft, strong and absorbent. It usually consists of 2 or 3 ply, and it may be treated with lotion, softener or fragrance depending on the type or brand.
Facial wipes tend to be made from plastic textiles, which are pre-moistened with water or other liquids. They may also be treated with softeners or fragrance, as well as preservatives such as methylisothiazolinone to prevent bacterial or fungal growth in the package.