TD5, Knit 22 rows

Bring Alternate needles from NWP to WP (39 (43) stitches)

TD7, Knit 2 rows

Increase 1 stitch at each end of next 5 (7) rows (49 (57 stitches)

Knit 10 rows

*Decrease 1 stitch at both ends of this row

Transfer the adjacent stitches on the center needle and move the rest of the stitches inwards so there are not empty needles in the work area*

Repeat between *'s once more (39 (47) stitches)

Decrease 1 stitch at left end (well whatever side has the extra stitch)

I like to knit half the row so that the yarn tail is in the middle

Slip stitches onto a holder or needles and graft

Sew up toe seam

Turn top over onto one side, either in or out

Make an I-cord, crochet cord or twisted cord and thread through the eyelets and loops of the beginning row to close the top.  Tie to a bow

Make mate to this one and your done