You are being directed on how to load up the 61 stitches.
Given that 23 st for the left and 23 st for the right ear flap are already on holders...you might now want to put them onto separate dpns for knitting them onto the circ or straight needles.
You are being shown how to increase 15 st around those 46 earflap stitches for a total of 61.
I'm sure that you are familiar on how to cast stitches onto an existing needle filled with stitches. (for those 11 cast ons and those final 2 cast ons)
Now I'm gonna go out and tinker around with this myself! It is easier to do than to explain, eh?