Cast on 26 (28, 30) sts. Work in St st (k on RS, p on WS) for 7 (7 1/2, 8) in. (18 (19, 20.5) cm) from beg, end with a WS row.
Note: End with a WS row means that the last row you work should be a purl (WS) row.
Cast on 7 (8, 9) sts at beg of next 2 rows – 40 (44, 48) sts for sleeves.
Continue in St st until piece measures 11 1/2 (12 1/2, 13 1/2) in. (29 (32, 34.5) cm) from beg, end with a WS row.
Next Row (RS): K15 (16, 18) sts and slip to stitch holder for right front, join 2nd ball of yarn and bind off next 10 (12, 12) sts for back neck, k to end for left front.
Working on 15 (16, 18) sts of left front only, work 5 more rows in St st.
Next Row (RS): K2, yo, knit to end – 16 (17, 19) sts.
Note: The yo (yarnover) has increased your st count by one st.
Next Row: Purl to 2 sts before end of row, yo, p2 – 17 (18, 20) sts.
Repeat last 2 rows until there are 33 (36, 39) sts on needle. Sleeve should measure about 10 (11, 12) in. (25.5 (28, 30.5) cm) from sleeve cast-on edge, end with a RS row.
Next Row (WS): Bind off 7 (8, 9) sts, purl to end of row.
Continue even in St st (continue even means to work without increasing or decreasing) until piece measures 24 (26, 28) in. (61 (66, 71) cm) from beg, end with a WS row. Bind off all sts.
Slip sts for right front from stitch holder back to needle. Starting with a WS row, work as for left front, reversing shaping.
Using crochet hook, join yarn on end of Right Front neck shaping and ch 10 in. (25.5 cm) for tie, fasten off. Join yarn at same place on the Left Front and ch 24 in. (61 cm) for tie. Fasten off.
Fold piece in half along shoulders. Sew side and sleeve seams, leaving 1/2 in. (1.5 cm) unsewn on right side seam 6 (6 1/2, 7) in. (15 (16.5, 18) cm) up from lower edge for tie opening. Weave in ends.