The Comte de Caylus was one of the major writers of the "second wave" of fairy tales produced in the 1730s and 1740s, when the publication of unlicensed works became far too abundant for effective suppression by the authorities. He displayed a flair for the bizarre that continually edged into the surreal, and never entirely forsook the spirit of parody in which he had commenced. His tales expand on the notion that the fays have a council which regulates their activity and Faerie comes to refer to the polity of the fays, a kind of parallel world in which fays and other supernatural beings live.

His collection of tales set in a land where faerie has determined the people must change sex every year on their birthday also aspires to the status of a conte philosophique. The real strength of his longer stories lies in their many phantasmagorical elements. No other writer of fairy tales gives the impression of dabbling in the genre purely for fun, even if Caylus does take time out to add a literary flourish, make a shrewd observation, or insert a serious argument. Because of that, in spite of its literary flaws, Caylus' work remains very entertaining.