Last year I bought a "Buff" made of Merino wool. Extremely thin and not scratchy. You can wear it many different ways, and I put it around my neck, then when it got extra cold would pull the back part up over my head then put on the helmet. I was skeptical about its warmth providing abilities because it's so thin, but it really works. They're washable too. They have microfiber ones too but I can't speak for those.

Merino Wool Buff Tubular | Buff® USA Official Site