Pillows Palla from Eichholtz 30 and 37cm

https://www.eichholtz.com/en/cushion-palla-l-114874.html 

The model is made for anti-aliasing, you can use TurboSmooth

In textiles, the offset is used for close angles, so millimeters must be used as the unit of measurement. measure or adjust the offset value manually (when using other units).

Those who work in versions of V-Ray below 3.1, be careful, in the materials in the BRDF section there is Microfaset GTR (GGX), if your version is older than 3.1, then the BRDF field will be empty. Choose Blinn, Fong or Ward, whichever suits you best.
For Corona render, it is recommended to set the version to at least 1.5, since the glossiness of materials is adjusted taking into account PBR