100% cotton Adjustable cloth tab makes it one size fits all. Custom Embroidered in my embroidery room. This one has bare feet and the words Barefoot Bay. Want to change anything? Email me and I'll be happy to change design, colors, and wording. Yes, I do custom work. Email me your logo and I'll quote you a price. Pick up in my embroidery room in Barefoot Bay, or I will ship to you FREE in the USA