1. Lay your tawashi out as below:
4. Piece should now look like so:
6. Your piece should now look like this:
7. Now, use one of your ends or a new piece of yarn to gather the top edges together:
8. Once you have looped around the top edge (I pick up approx. every 4th stitch), gather all of the stitches together with a tug of the yarn:
9. Repeat for other side, then take the ends of the yarn and tack both ends together:
10. Attach i-cord:
11. Now you're done!