Top Tier Tallow is a family business owned by Farah Coley located in the Upper Peninsula of Michigan. What is Tallow? Tallow is the rendered fat of cattle. Using tallow for skincare is a practice that is thousands of years old. The human cell membrane is made up primarily of fatty acids and saturated fats constitute at least 50% of the cell membrane. It just so happens that tallow is 50% to 55% saturated, just like our cell membranes. This makes it a super healer for our skin and compatible with our cell biology.