This pattern is a moss stitch, worked in the round, for texture and visual interest.

Gauge is not necessary as long as you use a needle between 7 and 9 US and get a fabric that feels good to you. I recommend something from sport to light worsted for best effect.

I used 220 yards for my cowl to get a somewhat narrow cowl to keep the back of my neck warm and to drape nicely at my collarbones.

1 skein will make this cowl or you can add a second skein to create additional bulk. Add a third skein to be able to pull it up over your head as a hood/balaclava.