Many things I love about these boy undies. First of all, they are the perfect fit for my son and the material is super soft and comfortable. My boy had no complaints and he has very sensitive skin. I love that they are cotton as well. The best part is the tag location. I have never seen the tag put on the outside of the side of the underwear. Who would have thought? It is a very clever idea because it does not irritate my son's skin. You can tell this company put real thought into this product and care about their consumers comfort. The other great thing is that the tags from the company were not attached to the underwear which I really apreciated because it avoids the holes that come with attaching tags to clothing. Great product!!