Bought these boxers for my 4.5 year old who is almost 48 pounds. Based on the reviews, I went one size larger (M). Interestingly, at the time of purchase (and this can be seen from my order), size M corresponded to 6-8 years. Today, a week later, the product size table says that M stands for 8-10 years. In any case, the underpants are a bit larger than my son's size, but it will probably fit in a few months. I would have kept them if the legs weren't disproportionately long. Also, the fabric is not very soft.
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