Wool. You don't want cotton as base layer during winter, you will just be walking around with wet clothes.
What about in the summer?
Synthetic or high quality thin merino wool sock, but those can be expensive.
Basically you want to keep you feet dry.
Wet feet in winter = catching a cold
We feet in summer = athlete's foot
Wet socks also make it a lot easier to get blisters. You can also put some baby powder in the socks befor you put them on, this will help with keeping them dry.
Wool all summer long keeps feet dry
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