US size 19 straight or circular needle.
CO 27 (provisional CO 30, pick up and knit 27 sts) sts garter stitch till fits around shoulders 3 needle BO or sew ends together.
Or
CO 200 work still 10”+ long BO loosely
Finishing: weave in ends, wear proudly!
I could take a nice nap with that for a good squishy pillow.
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