Abstract: A shirt has a first panel and a second panel, each having a first surface, a second surface, and bounded by a top edge, a pair of side edges, and a bottom edge. First and second flat felt seams connect the top edges of the first and second panels to form a collar aperture. Third and fourth flat felt seams connect the respective side edges of the first and second panels such that a first arm aperture is formed between the third flat felt seam and the first flat felt seam, and such that a second arm aperture is formed between the fourth flat felt seam and the second flat felt seam. The first and second panels are substantially identical, enabling the shirt to be worn with either the first panel or the second panel in a forward position. Furthermore, the first, second, third, and fourth flat felt seams enable the shirt to be worn with either the first or second surfaces facing out.