With 16˝ circular size 8 needle:

Earflap 1:

Cast on 8 st.
Row 1: k2, p2 to end
Row 2 - 10: add a stitch to each size for these rows, making the k2, p2 rib pattern as you add stitches.
Row 11: add stitches to each side. On the middle 8 stitches, cable stitches with needle in front.

Row 12 - 20: continue k2, p2 rib pattern over 28 stitches.

Row 21: cable middle 8 stitches

Row 22-23: continue k2, ps rib pattern over 28 stitches. Once the final row is complete, cut yarn with a tail. Leave stitched piece on middle of circular needle and begin the second ear flap.

Ear flap 2:

Follow instructions for first earflap, but do not cut yarn at end of row 23.

Brim of cap:

This will be row 24.

Place stitch marking on starting edge of earflap - this will be your starting point for counting.

Continue with earflap and cast on 36 stitches to create the front of the hat. Pull the second flap over to the stitches and knit across it in pattern to attach it to the brim. Once you reach the end of the earflap, use the tail piece with the yarn to cast on the first few stitches. Cast on 28 stitches total. You will use the edge of the earflap you now join as the starting point for counting rows.

You will have a total of 120 stitches.

Row 25-30: knit in k2, p2 rib.

Row 31: cable row - cable the available rows on flap - the middle 8 rows, skip 4 rows on each side, and cable the next 8 rows beyond. On the front part of the hat there will be two non-cable ribs in the middle. In the back, there will be two cabled rows next to each other.

Now start counting from 1.

Rows 1-9: k2, p2 rib.
Row 10: cable row

Continue pattern until piece measures 4.5 inches from edge of of brim of the front of the hat to the needles, then start decreases.

Row XX: start decrease as follows, be sure to cable appropriate ribs every 10 rows to the end.

The decrease happens in 6 sections - starting total of stitches in each section is 20.

Decrease row should start with knit stitches and end with purl stitches. Decrease should happen on the stitches before the last two purl stitches to keep the pattern looking good.

Decrease every other row when your stitches before the last two are a knit stitch. Decrease every row when they are purl stitches to maintain the integrity of the pattern.

Create a pom-pom and secure to the top. take 4 strands of yarn for each side long enough to double up to make the tie for the earflap. Fold strands in half and loop through the middle of the ear flap with a crochet needle. Pull the ends through the loop to knot to the hat. Create 4 strand twist and tie in a knot at the end. Cut ends even.