The most common and most likely answer to this crossword clue is the 7 letter word LAMINAE
I've seen this crossword clue in The Guardian
L
A
M
I
N
A
E
More clues leading to the result LAMINAE
Buddy explains!

The straight part
We know that "sheets" is the straight/definition part of the clue. The straight part is often a synonym or definition, in this case sheets = laminae.The cryptic/wordplay part
In cryptic crossword there's often an wordplay/cryptic part as well.This part involves a more complex hint, such as an anagram, homophone, hidden word, etc.
Sadly, We don't have an explanation for this specific crossword clue yet.
What does LAMINAE mean?
LAMINAE noun- A very thin layer of material.
- A thin plate or scale, such as the arch of a vertebra.
- The flat part of a leaf or leaflet; the blade.
- A fine layer that occurs in sedimentary rocks.