This may be made of round or flat web. Make the part to go around the neck first. In this model the neck band is ten inches long and three inches wide. Sew four rows of flat or six rows of round web for the neck. Begin three inches from the ends to make the front. Gradually shorten each row until it is of the desired length.

Make loops of twisted yarn and sew to one end of the neck band to slip over the buttons. Sew the buttons on the opposite end and on the inside where they will be hidden while the muffler is being worn.