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A set of three neutral density soft cut (graduated) filters (0.3, 0.6 and 0.9 - 1, 2 and 3 stops). 'Cut' refers to the rate of transition of the filter from clear to ND. 'Soft' is a very gradual change; 'Medium' has a more defined transition, and 'Hard' has a rapid transition - favoured by many landscape photographers.
The Soft graduated filter balances exposure between different parts of the image where there is no definite line of transition or obvious skyline, for example woods, open ground, buildings, water or mist, and has an extra slow rate of transition on smaller sensor sizes.
The Medium graduated filter has a more defined transition. It's soft enough to use over many smaller obstacles in the horizon area but gives the chosen density in the area you need it which is often close to the horizon. Good for general use with APS-C size sensors.
The Hard graduated filter is ideal for balancing exposure between the sky and land where there is a sharp horizon. It will also give very precise control over the area of the picture to be held back in many other circumstances: Lee also recommend this as the standard grad for small sensor sizes.