This is a pattern I found through Ravelry.com, I then modified it to be knit flat, rather than in the round.
Here is the original pattern: Boyfriend Hat
Here is how I do it:
I have been using Caron Simply Soft in various colors, because it’s simple, and soft.
Needles: 2 straight size US8
Cast on: 100 stitches (which fits an average head of 23.5 inches), You can increase/decrease by 10 stitches if you want it bigger/smaller — but 100 stitches cast on seems to fit pretty much everyone, because the ribbing is very stretchy and extremely forgiving.
Row 1: *K3, P2* across
Row 2: *P3, K2* across
Repeat Row 1 and Row 2 until you have knit 5.5 inches. (MODIFICATION: I knit for 6.5 or 7 inches, with Caron Simply Soft yarn, it ends up being about 40 rows back and forth, I like the length to be a bit longer than the original pattern — with the original pattern, the hat is meant to only cover the tops of the ears) End by knitting Row 2.
Row 1: *K3, P2, K2tog, K1, P2* across (90sts remain)
Row 2: *K2, P2tog, K2, P3* across (80sts remain)
Row 3: *K3, P2, P2tog, P1* across (70sts remain)
Row 4: *K2tog, K2, P3* across (60sts remain)
Row 5: *K3, P1, P2tog* across (50sts remain)
Row 6: *K2, P1, P2tog* across (40sts remain)
Row 7: *K2, P2tog* across (30sts remain)
Row 8: *K1, P2tog* across (20sts remain)
Row 9: *K2tog* across (10 sts remain)
Row 10: *P2tog* across (5sts remain)
Cut yarn, leaving a 15 inch tail. Using a yarn needle, weave the excess yarn through the last 5sts and pull tightly. With the wrong sides facing out stitch up the sides with mattress stitch, weave in the ends, turn right side out and enjoy!
…. You see what I did here? In order to knit any pattern intended to be made in the round as a flat piece, you simply need to take all the even numbered Row instructions and knit them opposite and backwards…. easy peasy. ;)