With fabric right sides together sew down both long sides leaving a 1/2 inch seam allowance.

Turn right side out and iron.

Fold one end under about 1 inch.

Tuck the other end in to form a tube and pin.

Sew down to fasten the ends together. I like to use a zig zag stitch just since it gives more coverage so I make sure to catch the inside layer. Now you have a basic cowl.

Pin the pom pom trim to the bottom edge on the outer side of the cowl and sew.