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UD's website describes this as "brown with teeny gold glitter", very spot on. What I'd add is that it's very much a neutral brown without too much warm red or cool grey, looks like a Kit Kat bar with visible, individual specks of tiny glitter (as opposed to evenly distributed shimmer). The glitter does NOT budge easily and migrate all over your face as the average glitter tends to do. This lasts forever, in fact it takes almost half a minute of rubbing with oil-based makeup remover for me to get everything off (especially the glitter).
Setting time is about 15 seconds, meaning right after application, you have time to clean off the edges with a Q-tip, but once it sets, this will prove challenging so stay focused while using this, it means business!
Below are swatches compared to other neutral 24/7 liners, under 2 different angles of lighting.