This is a reversible cowl that begins with an I-cord. Stitches are picked up on the I-cord and it is then worked in the round. The pattern has two sizes, a long cowl to wrap around more than once and a smaller cowl for less bulk.
The yarn and needles listed are for the large cowl. The smaller cowl was made with worsted yarn and size 8 and 7 needles. Smaller cowl shown in Manos Del Uruguay Serpentina, 142 yards (MC) and Amano Warmi 100 yards (CC).
The pattern is written based on measurements, not stitch count, so it can be adapted for any weight on yarn.