Most toddler elf costumes are made from polyester. Many use brushed polyester knit or flannel blends labeled as "100% polyester brushed knit flannel" to give a softer, more comfortable feel.
Elf hats for toddlers commonly have a curved or cone-shaped peak with decorative cuffs or borders. Many include pompoms or jingle bells at the tip or cuff for a playful finish.
Set sizes vary by style and accessories, but toddler elf costume sets commonly range from about 3 pieces up to 8 pieces depending on what’s included.
Most sets include a main garment (tunic, dress, shirt, or jumpsuit) plus a hat and a belt. Many also include pants, socks or stockings, bootcovers or shoe covers, and gloves or mittens.
Common fastenings are hook-and-loop closures (often at the back or center back) and zippers on some dresses or shirts.
Some listings include stretch-knit stockings or socks, booties, bootcovers or shoe covers, and slip-over elf shoes. Bootcovers or booties often note elastic bands or faux-leather soles.