This is a French whitework embroidered handkerchief. It has a border of fleur-de-lis and the crest of a Comte/Count in one corner.
The crest shows two wild men either side of two shields one with an eagle, one with stars. The wild men are beautifully detailed, with finely worked beards and leaf loin cloths. The coronet has the 9 pearls of a Comte.
This has been laundered and is now white in colour. Generally excellent condition but there is a 1cm hole in one corner. This could be restored, the quality of the handkerchief would make a restoration worthwhile.