My husband prefers cotton shirts but he's increasingly liking technical fabric shirts because it's hot and humid and wearing masks everywhere only makes the heat worse. He is cooler and drier in them than in cotton shirts. This one is light and breathes well. This isn't the softest of materials - it's a little rough and certainly can't be mistaken for a thin fabric. However, it's pretty cheap, so it's not a deal breaker. My husband is a veterinarian and spends a lot of time outdoors with large animals. He'll wear it when working with animals because it keeps him cool, but it's still a collared shirt (so appropriate for work). He won't wear it to the office, to meetings, or to dinner because it's just not very "trendy," but comfort is more important when working in the heat, and the price is reasonable for a shirt that's sure to be rough becomes . He appreciates the pocket for his pen and tools (things with clips stay in well). For reference, he's 6ft, 205lbs, pants size 36x32, size L. It's a little smaller than he prefers but works well. XL might be too big so I would say it's on the border between these two sizes. He has broad shoulders and that suits them well.
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