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From Terraria Wiki
Pearlwood is the Hallowed form of Wood. It becomes available in Hardmode only. Pearlwood can be acquired by harvesting trees that have been afflicted by Hallow, which are easily distinguished by their vivid pastel-colored foliage. Pearlwood trees can also be planted anew in existing Hallow via Acorns.
Items crafted from Pearlwood generally have much better stats than those crafted from normal Wood. For example, a Wooden Sword does 7 damage, while a Pearlwood Sword does 11 damage. However, since the player will need to have defeated the Wall of Flesh before Pearlwood becomes available, they will already likely have access to much higher tiers of equipment than any wooden form can provide.
These recipes use "any wood" (any combination of the various forms of wood).
- Palm trees that have grown on Pearlsand will drop Pearlwood instead of Palm Wood.
- Placed Pearlwood will not spread the Hallow.
- 1.2.4: Added Pearlwood Clock and Pearlwood Sofa.
- 1.2.3: Added Pearlwood Fence, Bathtub, Bookcase, Candelabra, Candle, Chandelier, Lantern, Lamp.
- 1.2: Introduced along with recipes for Pearlwood Wall, Bed, Chair, Chest, Door, Dresser, Piano, Platform, Table, Work Bench, Pearlwood armor and weapons.