There isn't much wrong to say about this mitten. For starters, it's only $65 but performs like a much more expensive mitt.
It has a water repellent leather palm that after at least 15 uses hasn't had any problem staying dry. The remainder of the glove uses a treated Nylon/Polyester fabric. I've never found this to be an issue because it's usually my palm that gets wet anyways, not the back of my hand.
With a 230G fleece lining, this glove is plenty warm. I skied on a number of -15 celcius days and rarely felt cold.
One of my biggest issues with gloves is that my hands sweat and then get cold. In moderate to cold temperatures I never really found this to be an issue. The only times that breathability was an issue was when wearing these in the spring. Then again that's my fault for wearing mits when it's above freezing.
I find that Dakine Mitts fit on the smaller side. I don't have big hands by any means but a L is the smallest that feels comfortable. I'm wearing this pair in an XL and they are nice and loose, but by no means too big.
This is a great Mitt. I've ridden pairs that are much more expensive but didn't provide much more than these. Sure if you want to drop 2 bills then you can find something more technical, but for $65 I don't think you'll find a better mitt.