Fabric is thin and light, warm for the thickness, and stretchy; the wool is not baby soft, and stimulates the skin; if you like wool then it's a plus; otherwise, yeah I have a friend who wears cotton only; I washed the shirt and it dried quicker than my 100% Merino base from woolx and from Ibex; I like Kora fabric for fast wicking and drying. The fit is tight, like a glove, but the strectch is adequate. Neck and wrist stitching is sized smaller than garment; I heard fabric tearing my first time getting it over my big head (I bought a medium and I am 140lb slim 5 ft 10 inches tall, 38 chest); the neck, while I heard it tearing to open for my head, showed no obvious signs of tearing; the sound was the equal tension and not individual fibers; I wasn't happy at first, but am used to it from my weird head to chest size. I have thin arms, and the shirt is fine across my shoulders to the wrist; at the wrist, the cuff is very tight, but comfortable due to stretch. The lenght of the body of the shirt is very long, allowing the sirt to tuck in nicely; it covers my entire private area when I hold it down, so it fits like a skirt; which I appreciate, as most of my base layers aren't long enough in the torso.
Anyway, it's pricey for my budget; otherwise I would buy everything Kora sells, just to try it on; and especially for those friends who appreciate wool layering.