This is a marled or two tone Ear Warmer that can be reversible or just a two tone with a liner. To adjust for sizes measurement prior to beginning liner side MUST be 2 inches shorter than head measurement. Example if you are making this for a 22 inch head, make the total length 20 inches. Gauge is not necessary.
I would suggest 2 skeins of DK weight yarn or 1 skein DK and 1 skein Worsted.

If stitches are kept neat then the ear warmer can be reversible!

Options for two different liners are given or you can make it without a liner.