anybody can make it

 let's make it

Take two fleece pieces, 35-inches long and 7-inches wide for the cowl

Cut two fleece strips, 50-inches long and 1& 3/8-inches wide. These are strips for the ruffle

Join the strips along the shorter edges at both ends with the right sides together to form a loop

Sew a basting stitch along one of the longer raw edges . Pull the thread from the bobbin gently and gather it. 

Pin the ruffled edge  all around the edge of one of the cowl body piece and  sew the ruffle to the cowl body

take the next cowl body piece and keep it over the done piece  and pin all around

   Grab the full tutorial  via the link below