The Kids' Prospect Jr. MIPS Helmet boasts Smith's most advanced features found in a ski helmet. It has a MIPS (Multi Direction Impact Protection System) inner lining that rotates slightly upon impact to absorb side-angled crashes commonly occurred from falling on skis and snowboards. Smith's Koroyd foam has a honeycomb structure that enhances ventilation and lightness without compromising overall safety. Inside, a dial-adjustable lining hugs the furry lining for a snug fit and soft warmth. Fourteen ventilation holes let out any unwanted warmth, and the adjustable switch closes all the vents in winter's coldest.