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[B]Divide for front opening:[/B] Next row: Pat 52 (57-62-67) sts. Turn. Leave rem sts on a spare needle.
Next row: K2. Pat to end of row.
Next row: Work even in pat.
Rep last 2 rows until work from beg measures 11 (12-13-14) ins 28 (30.5-33-35.5) cm, ending with WS facing for next row.
[B]Neck shaping:[/B] Next row: Cast off 6 (6-7-7) sts. Pat to end of row. 46 (51-55-60) sts.
Dec 1 st at neck edge on next and following alt rows to 41 (46-49-54) sts.
Cont even in pat until work from beg measures 13 (14-15-16) ins 33 (35.5-38-40.5) cm, ending with WS facing for next row. Leave all sts on a spare needle. With RS of work facing, join yarn to rem sts. Sl1. K1. psso. Pat to end of row. 52 (57-62-67) sts.
Work Right Side to correspond to Left Side, reversing all shapings.
[B]BACK:[/B] Joining row: K5. Pat to end of row. Cast on 23 (23-27-27) sts. Pat across next 36 (41-44-49) sts from spare needle. K5. 105 (115-125-135) sts.
Cont even in pat, until work from joining row measures 5 rows less than Front, ending on a 1st or 5th row of pat and dec 10 sts evenly across last row. 95 (105-115-125) sts.
Change to smaller needles and knit 4 rows. Cast off knitwise (WS).
[B]HOOD:[/B] With smaller needles, cast on 89 (89-97-97) sts.
Knit 5 rows (noting first row is WS) and inc 6 (6-8-8) sts evenly across last row. 95 (95-105-105) sts.
Read more at http://www.favecrafts.com/Knitting-for-Baby/Baby-Poncho-Knitting-Pattern#yoMMyMf5IiKIU92e.99