This is a combination of flat and round web. Knit ten inches of flat web, change to round web by bringing the yarn across the center of the hole in the knitter to the opposite post, and knit ten inches, or the number of inches necessary to go around the neck. Change again to flat web, knit ten inches and clip off.
Make seven such pieces and sew them together to form the muffler. The round web will form the neck part.
Do not remove from the knitter while changing from flat to round web.