CO140 on to US 10 circular needles.
Continue to knit until the project has reached 10 inches.
Knit 70 stitches on to a straight US 10 needle.
Alternate purl rows and knit rows on the straight needles until the flap reaches 3 inches.
Going back to the circular needles, cast on 70 stitches. Continue knitting the project until the total project length (excluding the flap) is at 20 inches.
K2tog from the front and back, BO
Sew the flap edges along the parallel edges of the pillow.
Using a crochet hook, crochet the bottom of the pillow together.
Embroider with black threads following the above pattern or any pattern you desire.