This is a unique design that is easy.
I recommend using a smooth yarn, without any halo, so the stitches show up well. You’re going to all the work. May as well see the motifs well.

I divided the three sk in advance into light, med and dk gray shades. In this way, the cowl will have one gradual change from lighter to darker.

All the other projects I made from Allore were done directly from the skeins, taking care to join ends with similar shading so there wouldn’t be an abrupt change. That was very easy to do.

Adjusted needle and gauge for this yarn combination, Allore and fingering together, one str each.

Made flat for button closure.
CO 104 (multiples of eight) + 2 (edge st) = 106

Note
In the round, WS is facing at all times.
Most of the stitches are knitwise.
The two purl rows help create the basket weave motif around the portholes.