The material is soft on the bodice, satiny on the skirt - overall nice & not scratchy at all.  My daughter is 3.5 years old, weighs ~35 pounds and is 42 inches tall.  The bodice fits her well enough - it's loose & a little stretchy with some room to grow, but not so loose that it falls off her shoulders.  Then length is super long, and I tape-hemmed up about a good 3 or 4 inches so that it's about ankle length on her.  (We also had a size Medium, which is supposed to be about ages 3-5, and that fit perfectly without much room to grow into).