Using your 8ply nipple colour yarn of choice and 3.5mm hook;

Rnd 1: 6sc in a magic ring.
Rnd 2: (1sc, increase) around.(9)
Rnds 3-4: 1sc in each st around. (9)
Rnd 5: working in front loops only …increase in each stitch. (18)
Rnd 6: working in both loops (5sc, inc) around. (21)
Rnd 7: 3sc, inc, * (6sc, inc) * repeat from * to * to last 3sts - finish the round with 3sc. (24)
Rnd 8: (5sc, inc) around.(28)
Rnd 9: 3sc, inc, * (6sc, inc) * repeat from * to * to last 3sts - finish the round with 3sc. (32)
Change to chosen skin tone,
Rnd 10: working in back loops only (3sc, inc) around. (40)
Rnd 11: working in both loops 2sc, inc, * (4sc, inc) * repeat from * to * to last 2sts - finish the round with 2sc. (48)
Rnd 12: (5sc, inc) around. (56)
Rnd 13: 3sc, inc, * (6sc, inc) * repeat from * to * to last 3sts - finish the round with 3sc. (64)
Rnd 14: (7sc, inc) around. (72)
Rnd 15: 4sc, inc, * (8sc, inc) * repeat from * to * to last 4sts - finish the round with 4sc. (80)
Rnds 16-31: 1sc in each stitch around. (80)
Rnd 32: 4sc, dec, * (8sc, dec) * repeat from * to * to last 4sts - finish the round with 4sc. (72)
Rnd 33: (7sc, dec) around. (64)
Rnd 34: 3sc, dec, * (6sc, dec) * repeat from * to * to last 3sts - finish the round with 3sc. (56)
Rnd 35: (5sc, dec) around. (48)
Rnd 36: 2sc, dec, * (4sc, dec) * repeat from * to * to last 2sts - finish the round with 2sc. (40)
Rnd 37: (3sc, dec) around. (32)
Rnd 38: (2sc, dec) around. (24)
Rnd 39: (1sc, dec) around. (16)
Rnd 40: dec around, finish off.