Tilesets are sets of tiled images that are used to create the scene, as shown in the following image:
Some games, especially platform games, puzzle games, and sandbox games use tilesets to create their backgrounds.
Using a tileset makes it easier to create and edit those types of games because the tiles get reused to make the scene in different variations.
Tilesets require the following:
Seamless textures
Corner pieces
Grid
Prefab (not required, but it helps make the creation process much more efficient)