1. With US size 8 straight needles and your favorite knitting worsted yarn, cast on 85 stitches.
2. Work in waffle pattern for 40 rows, as follows:
    Row 1 (right side): p1, (k2, p1) across.
    Row 2: k1, (p2, k1) across.
    Row 3: p1, (k2, p1) across.
    Row 4: k across.
3. With right side facing you, begin shaping top of hat as follows:
    Row 1: p1 (k2tog, p1) across; 57 stitches remain on needle.
    Row 2: p across.
    Row 3: k2tog, (k3, k2tog) across; 45 stitches remain on needle.
    Row 4: k across.
    Row 5: k1, (k3tog, k1) across; 23 stitches remain on needle.
    Row 6: p across.
    Row 7: k2tog, (k1, k2tog) across; 15 stitches remain on needle.
    Row 8: k across.
4. Cut yarn, leaving about 14" tail, and thread onto bodkin needle.
5. Run threaded bodkin needle through remaining 14 stitches, slipping them off knitting needle.
6. Pull yarn snug to gather top of hat together.
7. Tack seams at top of hat to hold in place, then continue to weave seam together.

NOTE 1: Depending on how you cast-on, there may be a tail remaining. If som thread it onto bodkin needle and work through seam from bottom up to hide loose end.
NOTE 2: Increase waffle pattern to 48 rows, if longer hat is desired.