I got this for my 4 year old's new twin bed. It's soft enough and it feels like it has a good water resistant bottom liner. It's not particularly cushioned or thick, but that doesn't matter as long as it protects the mattress. He hasn't had an accident in it yet, but still wears overnight diapers, so time will tell how it works and I'll update at that point. It's plenty big for his 8 inch mattress, but still stays on nicely. I like the gray color as any stains won't show up as badly.
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