My child's grandparents purchased this for my son via Wayfair (shipped by Walmart) for Christmas. He is young and kicks off his covers so we felt this would be good for him.
I was very disappointed to find that it is very thin. The sheet is see-through (it is so thin), and not very soft. And the comforter is thin and very light weight. It may be good for use in the summer but not in the colder months when the zippers are more needed to keep a child covered and warm. Also, it doesn't stay zipped up, defeating the purpose for why we purchased it. My child moves just a little, and it unzips on both sides.
For the $55 price, it could be a bit better than it is. The construction is flimsy.
Bottom Line: No, I would not recommend this to a friend