Provided are a cosmetic sheet including: a cosmetic layer configured in the form of a nanofiber web and melted by moisture by electrospinning a water-soluble polymer material and a functional material together and a moisture retaining layer separably attached to the cosmetic layer and retaining the moisture of the cosmetic layer when wearing the cosmetic layer on the face and performing outdoor activities, to thus prevent moisture from drying out during the time the cosmetic layer is absorbed into the skin, when wearing the cosmetic sheet on the face and taking outdoor activities.
