Needles are 4.25 mm

Cast on 44 stitches (14, 18, 12)

Knit 16 rounds of 2 x 2 ribbing

In stocking stitch, knit 6 rounds plain.

Begin gusset increases:

• On 3rd needle, K3, pm, m1R, K1, m1L,
  pm, K8
• Knit 2 rounds plain, then knit
  another increase round
• Continue working increases every 3rd round until there are 15 stitches
  between the markers
• Knit 2 rounds plain

Knit around to the 3rd needle, K3, place gusset stitches on a holder, K8

On next round, knit to the 3rd needle, K3, m1, K8.

Knit 6 rounds plain.

Knit 6 rounds of 2 x 2 ribbing.

Cast off.

Put thumb gusset stitches on needles. Join yarn and pick up and knit 3 stitches along the hand. The next stitch (the first gusset stitch) will become the beginning of the round.

Knit around to the last gusset stitch. Work an SSK with the last gusset stitch and the first picked-up stitch. K1. Then knit the last picked-up stitch together with the first gusset stitch. You have decreased 2 stitches where the thumb joins the hand and now have 16 stitches on the needles. Shift stitches as needed to knit comfortably in the round on 3 or 4 dpns.

Knit 4 rounds plain.
Knit 4 rounds of 2 x 2 ribbing.
Cast off.

Makes a second one exactly the same. These mitts are reversible, that is, they can be worn on either hand.