These are Cat & Jack Toddler Girls' Lace Hem Jean Shorts in a dark wash, size 12 months. They are also known as "Lace Cut-Off Shorts" and feature white eyelet lace trim on the sides and an adjustable waistband. 
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Product Details
Brand: Cat & Jack (an exclusive Target brand)
Style: Denim jean shorts with white floral/eyelet lace appliqué on the sides and frayed/fringed hems
Size: 12 Months (12M)
Material: Made from a breathable cotton blend with a hint of spandex for stretch and comfort
Features:
Adjustable waistband for a secure fit
Front snap button and belt loops