Shown with a cast-on count of 41 stitches.  

• Row 14 (WS): Purl.
• Row 15: K18, k2tog, k1, ssk, k18 (39 sts).
• Row 16: P17, p2tog, p1, ssp, purl (37 sts).
• Row 17: K16, k2tog, k1, ssk, knit (35 sts).
• Row 18: P15, p2tog, p1, ssp, purl (33 sts).
• Row 19: K14, k2tog, k1, ssk, knit (31 sts).
• Row 20: P13, p2tog, p1, ssp, purl (29 sts).
• Row 21: K12, k2tog, k1, ssk, knit (27 sts).
• Row 22: P11, p2tog, p1, ssp, purl (25 sts).
• Row 23: K10, k2tog, k1, ssk, knit (23 sts).
• Row 24: P9, p2tog, p1, ssp, purl (21 sts).