Frames that get a high gloss finish go through finer and finer polishing wheels, to yield a high gloss sheen and perfectly smooth surface.
Frames that get a matte finish go through an additional step. Once they are polished and smoothed to perfection, they are sand blasted with a very fine grain sand which yields the soft touch matte finish. Frames that have split finishes (matte and polished) are masked where we want to retain the polished look, and the exposed surface is then matted.
All RAEN frames are handmade from sheets of zyl acetate with colors and patterns embedded directly into the material. This makes the finish on the final product more durable than that of nylon grilamid frames where the finish is sprayed on and can be easily scratched off.
So gloss or matte, which finish is better? Now that really just depends on your style and how you're feeling that day.