This is a really cute gift idea that a dear friend gave me as a house moving present.
They are made using dishcloth cotton as it's cheap and cheerful but there's no reason you couldn't use a better quality of cotton yarn, like Patons 100% cotton.
CO 38 st
Rows 1 - 4 Garter Stitch
Row 5 - K4 (P2 K1) x 10, K4
Row 6 - K4 (K1 P2) x 10 K4
Row 7 - Knit
Row 8 - K4, P30, K4
Repeat rows 5 - 8 until you are happy with the length. The pair in the photo are roughly square.
Garter stitch the last four rows and cast off.
Make 2
Fold each dishcloth in half lengthways and place them side by side so that the edges meet. Weave a ribbon through the top of them both tieing a bow in the centre. Weave ribbon around the bottom of each "leg" and tie. Use a little leftover yarn to attatch the two cloths together in the middle with a little bow.
There is a poem to go with these:
Now don't get excited,
Don't be misled,
These aren't for you,
But for the dishes instead.
Just pull on the bows,
Take out the stitches,
You've gained 2 dishcloths,
Instead of your britches!