SmartWool got its start as ski instructors were searching for the warmest socks possible. After countless tests they found out that the best material choice was wool, and that out of wool qualities fine merino wool was the most comfortable choice.SmartWool got its start as ski instructors were searching for the warmest socks possible. After countless tests they found out that the best material choice was wool, and that out of wool qualities fine merino wool was the most comfortable choice. Merino wool has a much finer and smoother structure than normal lamb’s wool, making it virtually itch free.