Row 1: Sc in 2nd ch from hook, *ch 1, sk next ch, sc in next ch; rep from * across – 20 sc and 19 ch-1 sps.
Row 2: Ch 1, turn, sc in first sc, sc in next ch-1 sp, *ch 1, sk next sc, sc in next ch-1 sp; rep from * to last sc, sc in last sc – 21 sc and 18 ch-1 sps.
Row 3: Ch 1, turn, sc in first sc, *ch 1, sk next sc, sc in next ch-1 sp; rep from * to last 2 sc, ch 1, sk next sc, sc in last sc – 20 sc and 19 ch-1 sps.
Rows 4-181: Rep last 2 rows 89 more times.
Row 182: Rep Row 2.
Fasten off, leaving a long yarn tail for sewing.
Lay Cowl onto a flat surface. Pick up one short end and turn it over, making a twist in Cowl as shown in Assembly Diagram. Taking care not to undo the twist, use yarn tail to sew short ends tog.
Note: Because of the twist in the Cowl, the outer edge can now be worked all the way around the entire outer edge without stopping.
Join yarn with sc in turning ch-1 at the beg of any row, *ch 1, sk the end of the next row, sc in the turning ch-1 at the beg of the next row; rep from * all the way around entire edge of Cowl, ch 1; join with slip st in first sc. Fasten off.
Weave in ends.