This cowl is a set with “Let’s Do Geometry Hat” https://www.ravelry.com/patterns/library/lets-do-geometry-hat

Cowl is worked from the bottom upwards. At first work in rows two parts in Rip pattern, then join it and work in rounds. It’s a small model that’s a good cover for the throat. Due to the cuts in the Rip pattern at the bottom, the cowl comfortably lies on the shoulders.

The pattern is given for 2 yarns: for yarn 125m/50g (yarn A) and 90m/50g (yarn B).

Sizes: head circumference 48-54 cm (kids), 54-56 cm (teenagers and adults), 58-60 cm (adults).

Difficulty level: elementary; necessary skills – round knitting, knit and purl stitches.

Needles:

Option А: circular needles 3.5 mm; 4.5 mm (40 cm long).

Option В: circular needles 4,5 mm: 5,5 mm (40 cm long).

Option А:
24 stitches x 35 rows = 10x10 cm in stockinette stitch with 3.5 mm needles after blocking.
Option В:
20 stitches x 30 rows = 10x10 cm in stockinette stitch with 4.5 mm needles after blocking.