How this match is calculated
Every Behr and Farrow & Ball color in our database is converted to CIELAB coordinates, then scored with the CIEDE2000 formula — the current ISO standard for how different two colors look to the human eye. It corrects for the fact that the eye notices small shifts in some hue ranges far more than others, so it compares digital colors in perceptual space instead of treating RGB channel differences equally.
Tallow ranks as the closest Farrow & Ball equivalent to Polished Pearl because it sits nearest in that perceptual space. This ranking compares stored digital values, not measured paint samples. It is not a physical match or touch-up guarantee. Sheen, lighting, and the existing wall color all shift perceived color, so order a sample of Tallow and check it in your actual room before committing.