Based on the look of Heaven Mitts. I CO 36 stitches & did 10 rounds of 1 x 1 ribbing. Changed to SS with a 10 stitch garter panel for the back of the hand. Knit 7 rounds before beginning the gusset.

For starting the gusset, on round 8, I KFB, PM, KFB. Then I did gusset increases every 3rd round (11, 14, 17, 20, 23, 26). On the next round, round 27, I put the 14 stitches thumb stitches on waste yarn. I did 10 more rounds in pattern, then 5 rounds of ribbing.

I picked up two more stitches for the thumb, did one knit round, then decreased two stitches on the next round. Then I did 2 rounds of ribbing & bound off in pattern.

I put the thumb gusset increases on the other side for the second mitt.