Cast on 44 stitches and k2,p2 for 5cm. Place a marker or a thread as this is where you will make the ties. Continue with pattern until you have knitted 10 cm. You then knit 15 sts, cast off 14 sts and knit 15 sts again. On each of the 15 sts you continue with pattern for 2-3cm on either sides.
For the ties you can either crochet a chain or cast on an amount of stitches and then cast them off again. You will make 3 ties – 1 for the sides to join; 1 on either side of the shoulders to join.
On the other side of the body where there is no chain – sew the two pieces together until the 5cm mark.