I purchased this helmet to protect my 12-year-old daughter's brain on our last ski trip. The helmet is a relatively low-end helmet, so it doesn't have all the bells and whistles you would expect from a helmet that is over $100. However, my daughter said it was comfortable, and she loved the graphics. So many helmets are black, and this let helped her stand out from the pack. The pink helmet also helped me identify her on the slopes or in the lines. This is something I didn't think of when I bought the helmet, but came in handy.
My daughter never "tested" the helmet by smacking into a tree or a ski lift pylon, but I'm confident in the quality behind the Smith Optics brand. I purchased a couple other brands of helmets for my boys, and not all helmets are were as comfortable as this one. We even had to return one of the helmets because the bizarre fit hurt my son's head. If it's uncomfortable, they won't wear it.
Bottom Line: If you're looking for a comfortable kids helmet that will protect your kid's melon at a price that won't break the bank, this helmet is a winner.