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Shams are another kind of removable pillow covering which are usually larger than a pillowcase, and often coordinate with the bed covering rather than the sheeting.
If you choose a themed comforter, quilt or colorful kids comforter, the matching sham plays a large role in tying the bedding ensemble together. Additionally, because the sham is more decorative, you usually need at least two pillows on your child's bed to accommodate it.
The idea is that the child can use the pillow covered with a standard pillowcase for sleep and when the bed is made, the pillow in the sham goes on top, presenting a more tidily made bed.