Great quality, all cotton. Does not retain liquid, but the underside is protected by a medium-thick cotton pad. I bought the 18m for my 12 month old son (he weighs 20 pounds). Fits well. Washed and dried over and over again. Doesn't stretch much. I'm not sure if it's comfortable "training underwear" (I'm helping my son undress right now) but for our summer it certainly should be.
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