With larger needle and 2 strands of yarn held tog, cast on 42 sts. Place marker for beg of rnd and join by working the first st on the left hand needle with the working yarn from the right hand needle.
Rnds 1-6: Purl.
Rnds 7-10: Knit.
Rnds 11-15: Purl.
Rnds 16-24: Rep Rnds 7-15 Bind off.
With smaller needle and 1 strand of yarn, cast on 85 sts.
Work back and forth on circular needle as if working on straight needles.
Rows1-13: Work in Garter st (k every row) for 13 rows.
Row 14 (WS): Purl.
Row 15: K1, *yo, k2tog; rep from * to end of row.
Row 16: Purl.
Rows 17-29: Work in Garter st for 13 rows.
Rows 30-45: Rep Rows 14-29.
Place a marker anywhere on one edge of Cowl. Place a 2nd marker on the same edge about 12 in. (30.5 cm) from the first marker. Sew one short edge of Wrap to WS of Cowl, gathering the edge of the wrap to fit the 12 in. (30.5 cm) edge of the cowl between the markers. Remove markers.
Note: A helper will make the next part of finishing easier. Try on Cowl, with Wrap in front. Wrap the other end of the Wrap around to your back, adjusting to fit, and pin to edge of Cowl. Take off Cowl and sew end.
Weave in ends.