The Birthday Girl Top/Dress/Skirt100% cotton This is a multifunctional piece that can be worn tied up in the shoulder using a lace into the metal eyelets to join the front with the back. Undo the bow and let the pieces fall to your hips to create a skirt. To transform the skirt into a dress, just use the pieces hanging down and secure them up in the back of the neck, as a halter cut, and voil! This piece is made of 100% cotton material, very stretchy! Made ethically in Mexico.