RE: What is sherpa lining made of? I&#39;m an ethical vegan and I don&#39;t buy products that are made from or have been tested on animals. There&#39;s this jacket that I like and it&#39;s made with 100% cotton for the outside layer, a faux fur trim on the hood, and has a sherpa interior lining. Here&#39;s the jacket... Source(s): sherpa lining of: https://tinyurl.im/jlmBb. Westley Â· 1 month ago. Thumbs up.