Abstract: A sheet of toweling material is in a generally rectangular configuration. The sheet has upper, lower and side edges. A neck hole is spaced from the upper edge. A slot couples the hole and the upper edge. Connectors are located on the sheet adjacent to the hole on opposite sides of the slot. A layer of water impervious plastic material is in a generally rectangular configuration. The layer has upper, lower and side edges. The layer is coupled to the sheet between the hole and the lower edge of the sheet. The layer is equally spaced from the side edges of the sheet. The layer is in a generally rectangular configuration. The layer constitutes between 40 percent and 50 percent of the height of the sheet. The layer constitutes between 35 percent and 45 percent of the width of the sheet.