Borneo Tallow nuts are the fruit or seed of the false sandalwood. The nuts are collected from the ground and dried in the sun until the shells are sufficiently brittle to be separated from the kernels by pounding in rice mortars.
Borneo tallow nut oil is extracted from the fruit of species of genus Shorea, which is native to Sarawak, Borneo, Java, Malaya and the Philippines. The oil is extracted from the egg-shaped, winged fruit using traditional methods in rural areas. The nuts, once extracted from the shell, are placed in a rattan bag, which is placed between two hardwood boards, and then pressed by driving in wedges.