With A and longer needle, cast on 136 sts. Work in K 1, P 1 Rib for 6 rows. Change to B and work in St st for 14½ inches [37 cm], ending with a WS row. Change to C and work in Garter st (k every row) for 12 rows.
Shape Shoulders Continuing in Garter st, bind off 5 sts at beginning of next 10 rows, and then bind off 2 sts at beginning of every row. AT SAME TIME, when there are 30 rows of C (15 Garter st ridges), change to B and work in St st for 12 rows. Continuing with shoulder shaping, place center 12 sts on holder, join 2nd ball of yarn and, working both sides at same time, bind off at each neck edge 3 sts once, 2 sts once, and 1 st twice. Continue to work shoulder bind-offs until 1 st remains on each side. Fasten off last st.
Work as for Front.
Sew shoulder seams. With RS facing, shorter needle, and A, pick up and knit 48 sts around neck edge, including sts from holders. Join and work in K 1, P 1 Rib until neck measures 10 inches [25.5 cm]. Bind off loosely in rib. Weave in ends.