This hat is knit "top down" beginning with a 3 stitch I-cord, then increasing (in the round..on DPNs...K1M1= 6 stitches, K2M1=9 stitches, then K1M1=18st, K2M1=27 st, K3M1 = 36 st, etc...increasing until you have x number of stitches (I used 90) (basic pi formula) but it will depend totally on your gauge and what size yarn you use. then you just knit in the round (you can switch to circs) adding garter for accent here and there, until you get to the length you like. Another thing I like about the Churro is that you can try it on for length before you bind off. You can also center your ear flaps or make them more towards the back of the head, depending on how you like them to fit. These are fun and addictive and truly are my "default" gift hat. Takes about an evening to do...another evening/hour and a half or so to sew in the lining. So...take a gander at the photos and I bet you can come up with your very own interpretation. The original pattern is from Amy Singer (of Knitty fame) and is called "Churro", and found in "knitwit" which is very difficult to locate these days.