Comfort. The Smittybilt Mesh Extended Top is an ideal solution for JK owners who want to enjoy open-air driving without feeling the heat. This mesh top also reduces glare for comfortable driving. Construction. Made of a tough, UV-treated material, this mesh top is durable and offers superior protection from the sun. This mesh top features heavy-duty nylon webbing with reinforced cross stitching to ensure maximum strength and durability. The oversized, heavy-duty buckles are made from sturdy nylon for long-lasting use.