Toddler boy shorts can be designed in many different types of fabrics. Some are cotton and some are cotton blends. Cotton is a fabulous fabric because it is extremely soft yet strong and durable. Cotton is light, easy to wash, dry, and can be stitched securely. Toddler boy shorts can also be composed of linen, rayon, or seersucker material. These fabrics are thicker and are designed for more semi-formal or formal occasions and activities such as school, church, dinners, and other celebrations and gatherings. Because they are dressier materials, they work well with button down tops, vests, and blazers.