The steel is the wire frame and the cotton is the part you see in the photo. It's very cool! The fabric/cotton is hardened and pulled over the steel frame.
My granddaughter has been building a collection of elephants for the last several years. This will make a handsome addition to her collection. He is very intricately sculpted and the detailed work is excellent. I am very pleased and think my granddaughter will be pleasantly surprised.
This material is soft but sturdy. The black and white coloring makes them fit with any future decor I might have and the design is unique enough to flaunt at the front of my other pillows but classy enough not to look busy if that makes sense. Definitely recommend.