diff --git a/docs/sets.md b/docs/sets.md
new file mode 100644
index 000000000..87d71d2ee
--- /dev/null
+++ b/docs/sets.md
@@ -0,0 +1,71 @@
+# Sets in Terraform
+
+Terraform supports Sets as a special collection type where two collections are considered equal up to element
+reordering. In particular this means that Terraform considers set element reordering in programs a no-change plan.
+
+## Sets in SDKv2 providers
+
+To decide if two set elements are equal, TF consults the provider to compute an integer controlled by the provider
+author with
+[SchemaSetFunc](https://github.com/pulumi/terraform-plugin-sdk/blob/upstream-v2.33.0/helper/schema/schema.go#L246).
+Notably this integer is not written to state but is ephemeral.
+
+## Sets in Plugin Framework
+
+The [Set](https://developer.hashicorp.com/terraform/plugin/framework/handling-data/types/set) collection is supported as
+with SDKv2 but SchemaSetFunc is not available for Plugin Framework authors. However, similar functionality can be
+achieved by using custom-typed values that may override
+[Equal](https://github.com/hashicorp/terraform-plugin-framework/blob/v1.10.0/attr/value.go#L55) to define a custom
+notion of equality.
+
+Per [Migration Notes](https://developer.hashicorp.com/terraform/plugin/framework/migrating/schema#migration-notes):
+
+> In SDKv2, schema structs have a Set field which can be populated with a SchemaSetFunc which is used for hashing. In
+> the Framework, this is not required and does not need to be migrated.
+
+## Example
+
+In the following example, grants to the aws_s3_bucket_acl resource are set elements. Reordering them does not result in
+any detected changes when using Terraform CLI.
+
+``` hcl
+    data "aws_canonical_user_id" "current" {}
+
+    resource "aws_s3_bucket" "example" {
+      bucket = "my-tf-example-bucket-t0yv0-2024"
+    }
+
+    resource "aws_s3_bucket_ownership_controls" "example" {
+      bucket = aws_s3_bucket.example.id
+      rule {
+        object_ownership = "BucketOwnerPreferred"
+      }
+    }
+
+    resource "aws_s3_bucket_acl" "example" {
+      depends_on = [aws_s3_bucket_ownership_controls.example]
+
+      bucket = aws_s3_bucket.example.id
+      access_control_policy {
+        grant {
+          grantee {
+            type = "Group"
+            uri  = "http://acs.amazonaws.com/groups/s3/LogDelivery"
+          }
+          permission = "READ_ACP"
+        }
+
+        grant {
+          grantee {
+            id   = data.aws_canonical_user_id.current.id
+            type = "CanonicalUser"
+          }
+          permission = "READ"
+        }
+
+        owner {
+          id = data.aws_canonical_user_id.current.id
+        }
+      }
+    }
+```