This steak is cut from the Top Sirloin Cap and is a popular cut in Brazil.  Steaks are sliced from the cap against the grain and with a layer of fat that insulates during cooking.  A similar cut with a different texture is the coulette steak, which is a steak that is also from the cap, but sliced with the grain and does not include the fat cap.  If you are looking for coulette steaks, please purchase a Top Sirloin Cap, and they are very easy to cut into these steaks.