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Little Girls the most Comfortable Cute Underwear Panties. Esme Girls underwear are the most comfortable underwear around. Esme pack panties are with lace trim. These girls underwear are super soft and so comfortable you will want to live in them. Come in a decorative organza bag with satin ribbon bow tie. Made in USA. Size Measurement: XS 2-3 --waist laying flat unstreched 8" S 4-5--waist laying flat unstreched 8 1/2" M 6-6x--waist laying flat unstreched 9" L 7-8--waist laying flat unstreched 9 1/4" XL 10-12--waist laying flat unstreched 9 3/4" PT 14-16--waist laying flat unstreched 10 1/4" It can be easily streched 1.5-2 inches, so for example: if laying flat 8", will easily streched to 9.5" , 9.5x2=19" waist