I needed a plain brown shirt for my 2 year old kindergarten for Thanksgiving as requested by her teachers. My daughter is 2 years old but she is stocky. I ordered 3T to make up for this because a girl's 2T size was often too tight for her or too short at the waist. The Carters brand, for example, is small for its size compared to other brands. In any case. This shirt is a bit big on her (again, to be on the safe side, I REALLY went up in size), but that's ok. The material is smooth, not jersey, but rather silky to the touch. It will be great to wear under a shirt without sticking or making her uncomfortable.
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