Reversible, white vest with quilted corduroy on one side and plush fleece on the other. Both sides are very soft and comfortable. Corduroy side has two front patch pockets with gripper closures. Fleece side has front slit pockets that are still basted (stitched) closed. Stand-up collar No tags— most likely removed because they would be visible when worn on that side. I estimate size to be a generous 2X or 3X, based on the measurements. Measurements: Pit to pit 27” Length: 27” Like new condition. Machine wash and dry. I washed and dried it, and it came out looking better than it went in. Washing renews its soft, fluffy feel. Reposhing this item I purchased from @bhcts50. Measurements were not accurate, therefore, the item does not fit me.