This cowl is knit with 2 strands of dk weight yarn held together so it makes for an absolutely squishy piece of fabric. The polka dot texture is achieved by mixing knit stitches and purl stitches which gives you a completely reversible fabric. It’s the perfect spot of color to throw over your head on top of a winter coat and it’s convenient length stops it from getting stuck in your coat’s zipper.
Gauge is not terribly important