MAKE 2 IDENTICAL PANELS:
ROW 1: fsc x 26 (30, 34, 38)
This will give you a finished width of 20.75 (24, 27.25, 30.5)"-be sure to measure and to check your gauge Here is a link to tutorial http://www.designz.shibaguyz.com/blog/technique-tuesday-foundation-single-crochet
Alternatively if you do not know fsc:
-ch x 26 (30, 34, 38)then turn
-ch 1, x 25 (29, 33, 37)xscall the way across / Total for row is x 26 (30, 34, 38)sc (incl. ch 1)
For L/XL: Next row: ch 2 and turn, then 33x dc across in back loop only for total of 34dc (incl ch 2)then continue to pattern
For 2X/3X: Next two rows: ch 2 and turn, then 37x dc across in back loop only for total of 38dc (incl ch 2 )then continue to pattern
ROW 2: ch 2 & turn, then 25 (29, 33, 37)x dc across for total of 26(30, 34, 38) dc (incl ch 2)
ROW 3: ch 2 & turn, then 25 (29, 33, 37)x dc across in back loop only for total of 26 (30, 34, 38) dc (incl ch 2)
ROWS 4-5: Repeat Rows 2 & 3
ROW 6: ch 2 & turn, then 1 dc in same dc, 2 dc in next dc, 1 dc in each dc to last 2 dc, 2 dc in last 2 dc for a total of 30 (34, 38, 42)dc (incl ch 2)
ROW 7: ch 2 & turn, then dc across in back loop only for total of 30 (34, 38, 42)dc (incl ch 2)
ROW 8: ch 2 & turn, then 1 dc in same dc, 2 dc in next dc, 1 dc in each dc to last 2 dc, 2 dc in last 2 dc for a total of 34 (38, 42, 46)dc (incl ch 2)
ROW 9: ch 2 & turn, then dc across in back loop only for total of 34 (38, 42, 46)dc (incl ch 2)
ROW 10: ch 2 & turn, then 1 dc in same dc, 2 dc in next dc, 1 dc in each dc to last 2 dc, 2 dc in last 2 dc for a total of 38 (42, 46, 50)dc (incl ch 2)
ROW 11: ch 2 & turn, then 1 dc in same, then dc across in back loop only, 2x dc in last for total of 40 (44, 48, 52)dc (incl ch 2)
ROW 12: ch 2 & turn, then dc across for total of 40 (44, 48, 52) dc (incl ch 2)
ROW 13: ch 2 & turn, then dc across in back loop only for total of 40 (44, 48, 50) dc (incl ch 2)
ROWS 14–15: Repeat Rows 12-13 ***for L/XL & 2X/3X repeat rows 12 & 3 two times***
ROW 16: ch 2 & turn, hdc in next 14 (16, 18, 20) dc, sl st in next 10 dc, hdc in last 15 (17, 19, 21) dc (this creates the slight neck yoke)
Fasten off.