These shirts are made from soft cotton linen with long sleeves, two button collar, and button cuffs which make a wonderful accent for your kilt. Traditionally Jacobite/Ghillie shirts were made from linen or cotton/linen blends. The term Jacobite and Ghillie has been used synonymously with each other for many years, however the Jacobite shirts tend to use buttons instead of laces and the Ghillie uses the laces mimicking the Ghillie Brogue shoe hence its name. You can't go wrong either way with this traditional style and quality material for comfort.