This Theory Beige Cotton Shirting evokes a sense of calm like looking out at an endless sandy beach. The neutral tone can be a welcome addition to monochromatic looks, or a wardrobe staple for that patterned piece you’ve been dying to wear. Its unbelievably soft hand showcases its Theory-made quality with just one touch. Light and airy, transform it into button-ups, V-slit tanks, and shirt dresses. Thin and translucent, insert a lining for more opacity.