This item is 100% handmade and it is made from cotton yarn. The fabric of this product is comfortable, soft to the touch, skin-friendly, full, and lovely in appearance, not deformed. Size Detail: S: Suitable for dogs and cats of under 4 lbs. M: Suitable for dogs and cats from 4 to 10 lbs. L: Suitable for dogs and cats of from 10 to 15 lbs.