This adorable skirt set for girls combines comfort and style with its charming design. The top features smocking at the back for a snug and adjustable fit, while ties at the shoulders add a cute and adjustable detail. The elastic waistband ensures comfort and ease of wear. The tiered skirt amd ruffle trims adds a playful touch. This versatile ensemble is perfect for various occasions, providing a delightful combination of comfort and fashion for young girls.