The exterior is made of 97% cotton and 3% cashmere. The hat is lined on the interior in a super soft cotton fabric. The ear flaps are a nice touch and help keep the little peanut warm. I have to admit that the hat doesn't look like much on display, but plunk that sucker on the little peanut's head and she is transformed! I just love this hat!
A similar hat that is less expensive is this bunny hat from babyGap.
babyGap Bunny Hat - $16.50now $8.99
I originally wanted to buy this hat, but then saw the Janie and Jack one and fell in love. babyGap has lots of other cute hats for under $15 here, here, and here.