100% merino wool, very comfortable to wear on the skin. I bought these XL leggings from Kid Smartwool for myself because they are 60% off the adult size ($60 for kids, $100 for women). I have a pair of adult size S Smartwool women's boots and they fit quite snugly around the waist. The XL Kid's waist is more comfortable and not as wide. I'm a grown woman, albeit a small one (5ft 1in on a good day). XL Kid would probably be perfect if I was 5ft or less. Compared to Women's Small, Child XL runs a bit shorter - I have to wear slightly longer socks. I love the Smartwool leggings for skiing, hiking in the snow and lounging. I washed them on the gentle cycle and air dried them - no need for dry cleaning or hand washing.
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