Cast on 52 st. (this is worked flat and joined at the sides afterwards.)

Work first 6 rows in single moss stitch.

Work body in gingerbread pattern:

RS:p2, k1, p1, k4, p1, k1, p2, k1, p1 to end.
WS: p3, k1, p4 k1 to end.

When body reaches 11.5 inches, knit 6 rows of single moss stitch, then bind off.

Sew sides together to create hat. Choose which side will be the front and position earflaps with 7 st on “front” panel from side seam and 12 st on the “back” panel from side seam, for a total of 19 st. Work in single moss stitch.

After first two rows, decrease on st on each side every other row on (RS) row. When panel reaches 3 sts, bind off. Add yarn tie. Repeat for other side.