Gauge:  in garter stitch:  18 stitches/4",  19 ridges/ 38 stitchs/ 4"

~~ work in garter stitch, using circular needles as if straight needles.  You can work both earflaps on the same set of needles from different balls of yarn if you want to make it all come together at the same time.  You are starting at the tip of the earflap and going up the hat~~

Row 1:  k3
Row 2:  k1, m1 (make 1/increase 1), k1, m1, k1
Row 3:  k5
Row 4:  k1, m1, k3, m1, k1
Row 5:  k7
Row 6:  k1, m1, k5, m1, k1
Row 7:  k9
Row 8:  k1, m1, k7, m1, k1
Row 9:  k11
Row 10: k1, m1, k9, m1, k1
Row 11: k13
Row 12: k1, m1, k11, m1, k1
Row 13: k15
Row 14: k1, m1, k13, m1, k1
Row 15: k17
Row 16: k1, m1, k15, m1, k1
Row 17: k19
Row 18: k1, m1, k17, m1, k1
Row 19: knit 21
Row 20: k1, m1, k19, m1, k1
Row 21: k23
Row 22: k1, m1, k21, m1, k1
Row 23: k25
Row 24: k1, m1, k23, m1, k1
Row 25: k27
Row 26: k1, m1, k25, m1, k1
Row 27: k29
Row 28: k1, m1, k28
Row 29: k30
Row 30: k1, m1, k29
Row 29: k31
Row 30: k1, m1, k30

~~If you haven't made the second earflap, scoot the current earflap over on your needles and make the second one now.  Look at the two earflaps.  You want the sides you kept increasing on to butt up next to eachother and form a mirror image.  If that isn't the case, remove one earflap by slipping the stitches off on to a double pointed needle, turning it around so it looks right, and slipping back on to the needle.  Remember - the two sides that kept increasing are the sides you want next to each other. (the sides you stopped increasing on go on the face side and you will eventually cast on to make the section for the forehead between these two sides)~~

~continue in Garter Stitch~
Row 31:  this is where you join the two pieces to form the back of the hat. knit across the first earflap, when you come to the end, instead of turning it around to knit the other direction like you have been doing, just pick up the first stitch available on the other earflap and create one large earflap.  This will leave a tail on the second end. Break the unused yarn and either knit it into the hat as you make the next pass or weave it in at the end. k entire row
Row 32:  k64
Row 33:  k15, k2tog, k30, k2tog, k15
Row 34:  k62
Row 35:  k15, k2tog, k28, k2tog, k15
Row 36:  k60

~~Row 36 is where you begin to make use of your circular needles.  You will cast on the front and prepare for knitting in the round~~

Row 37:  k14, k2tog, k28, k2tog, k14, co18(I use a cable cast on) 

~~Stitch count after Row 38 is 76 stitches. Get a stitch marker to place after you have made the join so you know the end of the row~~

Row 38:  p76, join circle
Row 39:  k76, put in stitch marker
Row 40:  p76
Row 41:  k76
Row 42:  p76
Row 43:  k76
Row 44:  p76

~~knit in stockinette from this point until the end.  (I worked a design into my hat, a "Z" done in seed stitch during this part, but since it is dark yarn, it didn't show up very well.)  As it starts decreasing and pulls too much on circulars, change to double pointed needles.  At this point you have the earflaps completed and if you have a favorite hat pattern and want to knit that instead, just start the pattern a few rows up.~~

Row 45 - 60:  k76
Row 61:  k8, k2tog, k17, k2tog, k17, k2tog, k17, k2tog, k9
Row 62 - 68:  k72
Row 69:  k2tog, k16, k2tog, k16, k2tog, k16, k2tog, k16
Row 70 - 75:  k68
Row 76:  k7, k2tog, k15, k2tog, k15, k2tog, k15, k2tog, k8
Row 77 - 82:  k64
Row 83:  k1, k2tog, k8, k2tog, k7, k2tog, k7, k2tog, k7, k2tog, k7, k2 tog, k7, k2tog, k6
Row 84 - 86:  k57
Row 87:  k2tog, k4, k2tog, k3, k2tog, k3, k2tog, k3, k2tog, k3, k2tog, k4, k2tog, k3, k2tog, k3, k2tog, k3, k2tog, k3, k2tog, k3
Row 88 - 89: k46
Row 90:  k2, k2tog, k2, k2tog, k2, k2tog, k3, k2tog, k2, k2tog, k2, k2tog, k2, k2tog, k2, k2tog, k3, k2tog, k2, k2tog, k2, k2tog
Row 91 - 92:  k35
Row 93:  k2tog, k2, k2tog, k1, k2tog, k1, k2tog, k1, k2og, k1, k2tog, k1, k2tog, k2, k2tog, k1, k2tog, k1, k2tog, k1, k2tog, k1
Row 94:  k24
Row 95:  k2tog all the way around
Row 96:  k12
Row 97:  k2tog all the way around
Row 98 - 101:  knit 6
Row 102: k4, k2tog
Row 103 - 106:  k5
Row 107:  k3, k2tog

~~put all the stitches on one needle and knit as i-cord~~

Row 108 - 110:  k4
Row 111:  k2, k2tog
Row 112 - 115:  k3
bind off.

to make ties:  for each side, put 6 equal length pieces of yarn on a tapestry needle and pull through the bottom row of earflap tip until both ends are the same length (making, in essence, 12 pieces of yarn).  Divide the yarn into 3 groups, taking equally from in front and behind the flap and braid the strands.