This hat is my adaptation of Elinor Brown's excellent Pod of Cetaceans cardigan pattern because someone asked for a Moby Dick hat for his birthday after seeing this (see the white whale? we're avid readers in our house).
I did 6" of ribbing over 92 stitches on the smaller needle (a 4 in my case), increased to 96 and changed to a larger needle (a 5) for the stockinette and colorwork portion - any multiple of 12 will allow you to fit a right- or left-facing whale motif. The decreases were a standard K2TOG spiral (work 6 K2TOG around, work even, work 5 K2TOG around, work even, etc.) The depth of the hat is about 12", so if this doesn't cover Jon's ears, I don't know what will.