Straw is a versatile material in The Elder Scrolls V: Skyrim that can be used for a variety of purposes, such as roofing, bedding, and stuffing scarecrows. It can be purchased from general goods merchants or found in various locations throughout the game world. One of the most common ways to obtain straw is to harvest it from the many wheat fields found in Skyrim.
To harvest straw, simply equip a sickle or other cutting implement and interact with a wheat plant. This will yield a handful of straw, which can be stored in your inventory. Straw can also be found as loot in various locations, such as farms, mills, and caves. Additionally, it can be purchased from general goods merchants in most major cities and towns.