I’m sorry you are having trouble of the pattern. Let’s try this: do you know how to do a shell stitch? If you do, that is really all you are doing in rounds 2 and 3. But instead of skipping stitches like you would normally do with a shell stitch, you are doing the shell stitch in EVERY stitch. That’s what gives the pouf its “poof.”
Does that help? Let me know!
I had a thought about the way different soaps will work with different yarns. Make a small sample with the different yarns before committing to the pouf. I make small face wipes (makeup removers) by making a magic ring and doing 3 rounds (1st with 10 dc, 2nd with 20 dc, 3rd with 30 dc). Try the soap and see if it works!