This is a reversible double-knitted cowl. Its texture keeps its elasticity in opposite to stranded color-work. It can be worn in many ways and its double thickness will keep you warm in winter.
The first part is knit in the round, then flat (back and forth). The open flat part can be closed with stud-press, creating holes to breathe if worn against the face, or a hole for a pony-tail.

According to your mood or cloth, wear one side or the other outward.
It has a slight funnel shape, but can be knit as a simple tube.

Links to videos are provided in the pattern about Double-knitting.