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Merino wool is your best bet for wet snow because it stays warm even when damp and doesn't lose insulation the way synthetics do. Synthetic materials like polyester blends work too and dry faster, but they tend to feel clammy once they absorb moisture. Skip cotton entirely since it'll just hold water and make you miserable. A lot of people swear by merino wool base layers for backcountry stuff specifically because you can wear them for days and they don't get that funky smell, which is a bonus when you're out there for extended trips.
Wet snow actually handles pretty differently depending on air temperature and how long you're out, so no single material wins across all conditions. Merino wool beats synthetics here because it sheds moisture better and keeps you warm even when damp, while synthetic bases tend to get clammy and lose insulation fast once they're saturated.
The real game-changer is layering *two* synthetic pieces instead of going all-in on one material - a thin poly base with a fleece mid-layer beats merino alone for wet snow because you can strip the fleece if you heat up, while merino locks you into one thermal setting. I learned this the hard way on a spring tour where I was soaked through by hour three in heavy, clinging snow; the moment I ditched the heavy merino and switched to poly underneath with my fleece over it, I could actually manage my moisture and temperature by adjusting what I was wearing rather than just accepting dampness. Synthetics dry faster between runs too, which matters way more in wet conditions than most people realize - merino's moisture absorption is great until you're standing around at the top of a run with water actively dripping off you!
Most backcountry skiers don't realize that fabric weight matters as much as material - a heavyweight merino (around 250g or more per square meter) actually sheds moisture better in wet snow than lightweight synthetics because it has more structure to repel water before it soaks through. The trick people miss is adding a thin vapor barrier (like a plastic sheet or waterproof silk layer) between your base and mid-layer when you know you're hitting heavy wet snow; it keeps you from absorbing sweat while still letting you breathe enough that you don't overheat on the climb. Merino handles wet conditions best if you're only out for a few hours, but if you're doing a full day push in sloppy conditions, switching to a synthetic base with quick-dry capability and accepting that you'll need to wring it out at lunch beats the weight penalty of heavy wool.
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