This design started with the idea of a simple rectangle which gets distorted and expanded into a shrug shape only by the use of increasing needle sizes. I later preferred to add some increases for the middle part (the ‘body/back’) for a bit of extra coverage.

The ‘sleeves’ are created at the end by sewing up a portion at each end.

All details, stitch patterns etc. are up for personal choice or whatever suits your choice of yarn.

Gauge is not critical for this project. The main measurement required is the distance you require from sleeve cuff to sleeve cuff.
You can use any yarn or needle sizes and adjust the row count to the recipients measurements.