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This is a squishy and super fun cowl to knit.
Sharon here - It also doubles as a cat bed.

Perfect for a solid and a variegated! You need a bit of contrast to see the stitches - or you can do it in one color.

Kits for 22 Cowl
Original design is in Kim Dyes Yarn - kits are available here.
Miss Babs also has kits here
The Yarn Attic has them here in Spun Right Round.
Your Local Yarn Store has plenty of options as well and will put together your favorite combinations for you!

Materials
Two skeins of fingering weight yarn, each 400 yards; shown in Kim Dyes Yarn Sourdough Sock
Color A: Silver Lining, Color B: Sunday Brunch

US 7/4.5 mm circular needle (16 or 24”), and
US 6/4.0 mm circular needle (16 or 24”), and

Gauge
20 sts = 4”/10 cm in SS after blocking

Finished Size
23”/56 cm circumference at top of cowl, 37”/94 cm circumference at bottom of cowl; 24”/61 cm height.

Correction
On page 3, above Section 4, on the Second Inc Rnd, it should read:

Second Inc Rnd: With Color B, p6, pfb; rep from to last 7 sts, p7. 159 sts.