Our Happy Tails socks are made from the highest quality cotton. They are woven on a 200-needle machine. You can compare them with any other socks, and you will see the difference right away. One Size Fits Most. 60% Cotton, 25% Polyurethan, 10% Polyester. These socks have lifelike details of your favorite dogs or cats.  Made in South Korea: These socks are manufactured in South Korea.