The softest, most durable flannel you'll find anywhere. Built with a plush, 2-ply cotton flannel developed exclusively for us. The fabric is brushed on both sides for maximum comfort and softness.The Most Comfortable Shirt In The World!"We live in Michigan, so even inside during the winter we wear warm clothing. I was kind of shocked when my wife, after washing my flannel shirt, asked me if I could get a few for her and my son. Needless to say, all three of us now own 4 each. Great EB quality, as always, and great fit."–wagmgr