With right of work facing, rejoin yarn and pick up and K 3 sts from base of thumb then k remaining 19 sts on left hand needle 41 sts.
beginning with a p row ss four rows
using a darning needle take a coloured thread and run this through first 21 sts to mark for Mitten flap
beginning with a p row ss a further 5 rows
k 26 turn
Query 41 sts and 21 sts on coloured thread which leaves 20 sts then states k 26 turn, BUT THERE IS NOT 26 STS left