very soft material. Fits good. I have a tall and slim 2 (almost 3) year old who normally wears 3T clothes well, size 1/2 is perfect for him. I also have a child who just turned 5 (he is also very tall and slim, usually wears a size 5 or 5/6) and a size 3/4 fits him perfectly! Solid white underwear for boys is very hard to come by, and it went great with her white church pants and white baseball pants.
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