An elastic composite (10, 110, 210, 310) can include a first layer (20, 120, 220, 320), a second layer (22, 122, 222, 322), and a third layer (24, 124, 224, 324). The third layer (24, 124, 224, 324) can be formed by at least one elastic material (32, 132, 232, 332) and can be coupled to the second layer (22, 122, 222, 322) when the elastic material (32, 132, 232, 332) is in an extended condition. The first layer (20, 120, 220, 320) can be coupled to the second layer (22, 122, 222, 322) near the first and second longitudinal edge (16, 18) but can be independent of the second layer (22, 122, 222, 322) therebetween such that the first layer (20, 120, 220, 320) forms gathers (36, 136, 236, 336) when the elastic composite (10, 110, 210, 310) is in a retracted condition.