The formal shirt is characterised by its stiffer collar, which is moderately higher compared to Casual Shirts. Moreover, the collar of a formal shirt is often made in some kind of cut-away design to fit with a tie. Often used fabrics are cotton twill and poplin, preferably in sea island or Egyptian fibres.
The cuff of a formal shirt can, depending on the level of formality, be double (most formal) or single, where the closings often are kept straight and not rounded. Other characteristics of a formal shirt are that they are longer in the back than in the front for a comfortable tuck-down. The formal shirt is the perfect companion to a well-fitted suit for a smart, refined look.