I took the inspiration from this reversible cowl designed by Purl Soho to make a machine knitted version.
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My recipe for the tube, mainly knit in fingering yarn, you will need about 130 - 140 g in total for the cowl.
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technique: worked in the round on a double-bed-machine, you may also work it on a single-bed-machine and graft the ‘rectangle’ to form a tube. I would like to skip the increases and decreases and vary tension instead.
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The tube is wider at the bottom/shoulder part and will narrow: that means decreasing at the first half of the tube, increasing at the second part.
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material: looks well in different colors on both sides, great stashbuster for small amounts of fingering (or light fingering to sport) yarns. I mixed several weights
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cast-on with waste yarn 160 sts in total; 40|40 on main bed; 40|40 on double bed. Set carriages to knit in the round. knit several rows, at the same time increase to tension T8 on both beds
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Set RC to 0, change to main yarn, knit to row 48 (24 rounds), decrease 1 stitch on every side of both beds (4 sts decreased). I preferred not to decrease at the edges but 9 stitches apart from the edges to avoid a visible decrease line
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knit to row 104, repeat decreases
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knit to row 154, repeat decreases
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knit to row 200, repeat decreases, you now have 144 sts in total
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knit to row 248, break yarn
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Set RC to 0, change to contrasting color (CC)
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make increases at rows 48, 104, 154, 200, end with row 248 and 160 sts, break yarn
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knit some rows in waste yarn
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put live stitches from both sides of the tube on circular knitting needles (2-2,5mm), remove waste yarn. Now it’s the moment to sew in threads from the yarn changing within the tube.
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fold tube in half. You may now graft the stitches (kitchener stitch) or do what I had done: I pulled one stitch from the rear needle over the stitch of the front needle and vice versa. You may also use three-needle-bind-off or crochet bind-off. Sew in ends.