This is a very soft cowl with exquisite yet slightly more advanced lace pattern. I used two yarns held together (Alchemy’s Haiku would be a perfect substitute for Kid Seta). But you can use virtually any yarn to make it, adjusting number of stitches to cast on.

The pattern uses knit and purl stitches, left and right slanting decreases both on knit and purl rows, yarn overs and knit through the back loop. It requires some concentration, and may be confusing, as number of stitches changes on the right and wrong sides.