New With Tags! The Silky Cotton Relaxed Shirt combines put-together polish with lived-in comfort. Made from high-twist, 100% cotton yarn in a traditional twill weave, this drapey shirt has an extra-smooth feel you usually get from decades of wear—in a roomy, slightly oversized fit that’s easy to dress up with heels, or dress down with jeans. It’s that perfect button-down you can never find, found.