The 500 hearty souls of Tower, MN, wear the "coldest recorded temperature" in Minnesota record as a badge of courage. Cold like that requires a tough spirit and a hat like this. Toasty, weather-resisting polyester blend in a northwoods-approved plaid, plus a thick polyester pile lining to hold the heat in. Wear the ear flaps up on balmy days, lower them when the mercury rattles in the bottom of the thermometer.