In Step F, the last step, you Kitchener-stitch (graft) the top of the hat together. Step E-- just before that final grafting--is a last decrease round in which you're going to decrease away the remaining number of stitches by half. So, in order to have the correct number of stitches for steps E and F, this step--step D--gets rid of any extra stitches which would throw off final stitch counts. In other words, this step, D, is a "set-up round. " As you may remember from middle-school math, only numbers which are multiples of 4 (4, 8, 12, 16, 20, 24, 28, 32, 36, 40 or 44, etc. In other words, round E gets rid of half the remaining stitches, and the number of stitches at the end of round E has to be an even number of stitches, so rounds...
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