Here’s a cute kids’ cowl that uses gathering to create a “bowknot” look. To knit it, you’ll need either a 16” circular needle in size 6 (for ages 2 - 3), a 16” circular needle in size 7 (for ages 4 - 5), or a 20” circular needle in size 6 (for ages 7 - 12) and somewhere between 150 and 200 yards of worsted weight yarn. And though I’ve knit it in a wool, a cotton might be better; according to my two-year-old, it’s itchy.