My son is 1.83 m tall and thin at 130, but based on reviews that he runs small with short sleeves, I ordered the size XL because I wanted that the sleeves are quite long. and they are long enough for his long arms (fall into his palms). He may have been fine with L, but could he be shrinking? The body is big all around but not too big as he wears it open like a jacket over other shirts (he would definitely be ok with an L or M over the body but for his height and length XL would be better) . Like it a lot. The fabric we received is neither stiff nor scratchy. This is similar to most flannel (not the super soft flannel you get in the old Navy or AE, more like Wangler and Dickies work flannel). It has no lining or thickness for warmth. It's just the weight of the shirt. I don't really think it's worth $35 (I'm a bargain shopper) but our son chose it because he wanted that style of shirt and didn't like the others with two button pockets on the front. So it was hard to find exactly what he was looking for and he doesn't need a lot of clothes so I spent the money.
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