I made this for my cousin's adorable 8 year old daughter from her little Hard Rock Cafe t-shirts. The front fabric is t-shirt knit, and the back is a soft, fleecy fabric. I sewed on my grandma's old Morse (her great-grandma) and plan to incorporate the machine pic into the label. I'm happy with the way it turned out. Now I have to figure out what to charge my cousin. Do you think $50 sounds right?