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(These mittens have a flap on the top of the hand to
allow access to the fingers.)

Approx 750 yards light weight DK yarn
#4 (3  mm) DP needles or size to obtain gauge
GAUGE: 6 1/2 sts = 1"

FLAP: Cast on 26 sts. on one needle. Work in K 1, P 1, rib for 12
rows. Break yarn and slip on stitch holder.

RIGHT MITT: Cast on 48 sts. (16-16-16). Work in K 2, P 2 rib for
4". K 6 rounds. Start thumb: P 1, inc. in next 2 sts. (4 sts.), P
1, K around, K next 2 rounds even, keeping the P sts. of row
below uniform.

Round 4: P 1, inc. in next st., K 2, inc. in next st. (6 sts.), P
1, K to end of round. K 2 rounds even. Continue to inc. in every
3rd round until there are 16 sts between the P sts. Slip these 18
sts. off onto thread. Cast on 4 sts. and work even on 48 sts. for
6 round. Arrange sts. as follows: 1st needle (thumb needle):
26 sts. 2nd needle: 11 sts. 3rd needle: 11 sts.

Next Round: K 3 (P 1, K 1) 11 times, K to end of round.
Repeat this round 5 times more.

Next Round: K 2, bind off 22 sts., K to end of round. Now place
sts of flap on a needle behind the first 2 sts. on 1st needle.
Knit tog. 1 st. from each needle twice, rib across  next 22 sts.
of flap. Place the last 2 sts. behind the last 2 sts. of needle,
and K tog. 1 st. from each needle. K to end of round.

Repeat this round 5 times. Now K all sts. K 10 round even. Slip 1
st. at each end of 1st needle onto adjacent needles (24-12-12).

Dec. Round: * 1st needle: K 1, K 2 tog, knitting through back of
sts, K to within last 3 sts on needle, K 2 tog, K 1.

2nd needle: K 1, K 2 tog, though back of sts, K to end. 3rd
needle: K to within 3 sts. of end of needle, K 2 tog., K 1, K 1
round even. Repeat from * until there are 8 sts. on 1 needle and
4 sts. on each of the other two needles. Kitchener together.

Thumb: Pick up the 18 sts. on thread, pick up 4 cast-on sts.
Divide these 22 sts. onto 3 needles. *K 2 tog. twice over the 4
cast-on sts. (20 sts.) K 1 round. Repeat from * twice (16 sts). K
even until thumb measures 2 1/2". K 2 tog. 8 times. Break yarn
and thread through needle. Draw through and fasten. Make left
mitt in the same manner, reversing shaping.

Here is a rough ASCII sketch to give you an idea of what you
are trying to achieve:

                                      l l l l l l l
                                      l l l l l l l
                                      l l l l l l l
                                      l l l l l l l
                                      l l l l l l l
                                      l l l l l l l
                                     l             \
                                    l               \
                                   l                l
                                  l                 l
                                /         ______    l
                              /    /l    l      l   l
                            /     /  l  l     <-----l--- Flap which is 
                           l _  /    l  l        l  l open on both 
                                     l  /________\  l     sides
                                     l              l
                                     l              l
                                     l              l
                                      \            /

This pattern was adapted from  Bernat's Handicrafter (Vol. XIII,
No. 3): WARTIME HANDKNITS. Copyright 1942, Emile Bernat & Sons
Co., Jamaica Plain, MA, USA

Esther S. Bozak
URL: http://www.cs.oswego.edu/~ebozak/knit/troop-knitting/bernat/twoway-mitts.html