White capris with a red and white polka dot scarf for a belt. These are super-cute, though I was a little surprised by the style, which was trendy years ago. (A quick look at some pictures show me wearing something strikingly similar in the summer of 2005, though my polka dot scarf/belt was purple and pink.) Still cute for little girls though.
The scarf is sewn on underneath the back center belt loop. Someone with a steady hand and fine seam ripper could probably remove it if they wanted to. The rolled bottoms are sewn up. Again, you could remove those stiches, but it looks like the hems aren't finished (unlike the Roll-Cuff Jeans), so I don't think they would work as long pants.
Overall, A-. They get knocked down a little because $12 seems a little high. Would have been a solid A at $10.
Update: Added pics!
They are cute with things other than red:
I appreciate that the pockets are real, but the front ones are so thick, they cause a bit of a bump:
The butt is rather tight, but some of that is because she's wearing 2 pairs of underwear here (I had her in the purple cheerleading outfit before this, so she had on the bright turquoise bloomers over her regular underwear. When I went to try the capris on her, I decided to leave the turquoise ones on to see if they'd show through. They do, but you have to look for it. It's not really noticeable.)