Fully updated October 2019, with all errata corrected.
S 3 (3.25 mm): Circular needles in length appropriate to your preferred round knitting method.
With color A and using the knitted CO, CO 16 sts. Turn work. Pick up Left Earflap and hold it with RS facing. Holding the CO sts in your right hand, continue the row by knitting across earflap. Turn work and CO 64 sts. Turn again, and, with RS facing, attach Right Earflap in same manner as left. Turn work and CO 16 sts: 160 sts. Turn work, PM and join in the round.