Husband has a pair of PlayStation headphones, he said they get too hot and wanted a buffer between them and his ears. None of the patterns looked like what he needed, controls are on the side of the earmuffs so they couldn’t be covered.

C/O 10

Increase rows…
Row 1: slip 1pw, purl to end
Row 2: slip 1kw, m1r, knit to last stitch, m1l, knit 1
Row 3 and all odd rows: same as row 1

Continue until 34 stitches on needle

Knit 11 rows even (end on purl row)

Decrease rows…
Row 1: slip 1kw, ssk, knit to last 3, k2tog, knit 1
Row 2: slip 1pw, purl to end

Repeat these rows until 10 stitches remain, bind off.

Pick up 68 stitches around perimeter of piece, join in the round.
K1, p1 for 2 rows. Bind off in pattern.