Leather is a natural material that 'breathes' - making it cool in the summer and warm in the winter.
(Leather; is; a natural material that 'breathes' - making it cool in the summer and warm in the winter) (that 'breathes; making; it cool in the summer and warm in the winter)
Leather that 'breathes
is making
a natural material that 'breathes' - making it cool in the summer and warm in the winter
it cool in the summer and warm in the winter