Shrug It Off
This garment can be made in adult, child or infant sizes, depending on the size of the rectangle you knit.
Piece should measure approximately 16" at widest part and 39" in length. The beauty of knitting these rectangles is that if you’re off an inch or so, no problem. These instructions are for small to medium sizes; for larger size, add 10 stitches and 2" to the length.
From Knitty Gritty,
This garment can be knit in stockinette or garter stitch; we used stockinette for the body and garter for the collar.