Gauge:
20 sts and 28 rows = 4” in stockinette
P.1:
Rnd 47 (Divide Rnd): K1, SSK, K 11, K2tog, K1; place remaining 17 stitches from current needle and first 17 stitches on next needle on holder, K1, SSK, K 11, K2tog, K 1. (30 sts)
Rnd 48: K1, SSK, K 9, K2tog, SSK, K 9, K2tog, K1. (26 sts)
Rnd 49: K1, SSK, K 7, K2 tog, SSK, K 7, K2tog, K1. (22 sts - 11 each side)
Rnd 50: Kitchener stitch top closed. (check out the Knit Picks Tutorials for instructions and video: Kitchener Stitch)
P.2:
Rnd 1: K1, SSK, K 11, K2tog, K1; repeat on other side. (30 sts)
Repeat Rnds 48-50.