it is made by cutting off the legs of a pair of children's overalls and sewing the remaining bottom edges right-sides together - new picture posted to show inside ~ thanks for the awesome question
I searched for Corduroy fabric to make my kids pants, right, and saw this. It seems to me that this overalls was GOOD condition to begin with. Wow. I have 2 short overalls in POOR condition, so this is a terrific idea to repurpose and reuse them! :)
yes, they were in very good condition ~ just too small ~ they are easy to re-purpose: just cut off the legs and sew up the bottom edges (right-sides together) then turn right side out and voila!