It calls for step decreases at the shoulders over three rows. If I were doing this sweater, I'd just ignore those decreases, knit an extra three rows and leave the shoulder stitches live for the three needle bind off. I don't see that this sweater needs that kind of shaping.
If, however, you want to do the step decreases, you'll need to do short row shaping in anticipation of three needle bind off, where you work up to where the bound off stitches would have been, that is up to the last 5, w&t, and go back. Keep doing this for each of the bind offs, then knit another row and pick up the wraps. As I said, hardly worth the trouble.