Cast on 40 sts. Work in Garter st until piece measures 10 inches [25.5 cm] from beginning.
Row 1 *K 2, k2tog; repeat from * across – 30 sts.
Row 2 *K 1, k2tog; repeat from * across – 20 sts.
Rows 3-5 *K2tog; repeat from * across – 3 sts at end of Row 5.
Break yarn leaving a 24 inches [61 cm] tail. Thread tail onto large-eyed, blunt needle and draw through remaining sts. Pull tight and secure; sew side seam; weave in ends.
Cast on 13 sts. Work in Garter st until 18 inches [45.5 cm] of yarn remains. Bind off all sts loosely. Weave in ends.