Abstract: Hosiery with a sheer outer layer and a base layer of skin tone color. The said article creates the illusion of wearing sheer hosiery while providing reinforced thermal comfort provided by the base layer of skin color when worn. The base layer also helps relieve slippery discomfort primarily around the sole area that results from poor ventilation commonly seen in conventional sheer hosiery. The processes may include attaching conventional sheer or translucent hosiery onto a skin-toned base layer of the same shape. The base layer shall be made of stretchable fabric that matches the skin color of the wearer to mimic bare leg or foot. For additional warmth and thermal protection, the base layer may be comprised of thermal lining fabric such as cotton, wool and other fleece-like materials.