He's in a medium. His thighs would have outgrown the smalls way too fast. The medium only just fits him, just a tiny bit big for him in the waist but I don't think it will be a problem.
And yup I made those tagged balls. I have tons of fabric and so Daniel has a ton of taggies (balls and blankets). DH and I play with the balls as much as Daniel does

. I do have one from Jess as well but you can't see it in that pic.