Stearns Pet Vest
Here's what other sites are saying:
Sizes: S(10-20 lbs.), M(20-40 lbs.), L(40-80 lbs.), XL(75+ lbs.).Provides flotation and buoyancy for your pet. Soft, comfortable Crosstech foam covered with 200 denier oxford cloth. Adjustable belts for secure fit. Handler's loop strap.