An ascot is a form of cravat that was a gentleman's formal afternoon tie. Today the ascot is not often worn but should be. It's a far superior look for casual clothing than a bare neck. The ascot has also crossed the lines to become a part of women's fashion.
Measure your neck or the neck of the person that will be wearing the ascot. Add 16 inches to that measurement. Use the number of inches that you got for the length of the ascot. You will use 9 inches for the width.
Put two matching pieces of material that are long and wide enough for the measurements taken above. Put them face together and pin.
Fold the two pieces in half, making the two 9 inch sides touch. Using one half the neck measurement, mark a spot on the material using that distance from the fold. Use a pin to mark it.
Fold the material again. This time the upper and lower edges will meet. Now the material will be folded twice. Pin the material together. Mark the fabric one inch from the edge of the new fold.
Draw a line, in dressmakers chalk from the 1 inch mark at the edge, toward the mark made in Step 3, the neck measurement. Keep the line an inch across until you are 1 1/2 inches from the first pin you placed. Then begin to flair out toward the edge, making it wider, until it reaches the edge at the original pin in Step 3.
Unfold the tie. It should be narrow in the center and flair wide at the end. Begin 1 1/2 inches from the middle, with the right sides facing together and stitch 3/8 inch from the edges, using a sewing machine. Go all the way around the material, leaving a 3-inch opening.
Turn right side out. Fold the unstitched edges inward to match the interior edge, pin, and press the seams flat. Hand stitch the opening closed. Repress if necessary.