Tailored to achieve an A-line kick back, this cropped layer from Theory is crafted from a plush cotton velvet produced by one of the top velvet suppliers in Italy. Tailored to achieve an A-line kick back, this cropped layer from Theory is crafted from a plush cotton velvet produced by one of the top velvet suppliers in Italy. Established in 1997, New York-based Theory creates cool, expertly tailored clothing from the finest materials designed to inspire how you feel, work, and live.