This high-rise short features crisp front pleats, side seam pockets, and is crafted from Theory's signature stretch Good Linen fabric for a polished, breathable fit. This high-rise short features crisp front pleats, side seam pockets, and is crafted from Theory's signature stretch Good Linen fabric for a polished, breathable fit. 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.