Sherpa lining is luxurious warmth that protection agaisnt the wind and cold weather. Regular Fit. 48% Cotton. 52% Polyester. Take comfort to the next level and beyond in the Bear Cozy Flannel shirt with classic button down collar. The bold plaid design amplifies a confident style, and a soft Polyester/Cotton Sherpa lining ensures you?ll feel as good as you look. It?s finished with two pockets at the chest and an Oakley B1B logo patch on the lower left side.