I received the hat and muff today. I give the hat an A+ and the muff a B.
They are both very cute, fuzzy and white. As previously stated they are lined with a white satin. They seem durable- but obviously the color would be easily stained. The hat has an elastic within it, allowing the user to easily put it on the doll's head.
The muff can be held by a wristlet, but I give it a B because unless you rubberband the doll's hands together she won't be able to actually use it as a muff. This is fine during play, however I don't want to stretch out my doll's armstrings for display. But such is the nature of a muff.
Overall, nice items but the price does seem a little high without a scarf or something else. I've added pictures below of my Nora (aka Mia) modeling (sorry it is not Samantha).