Help on doggy dress pattern

I am making this dog dress and when it gets to the “neck shaping” portion, I am confused. Do I need two sets of needles in order to knit from two balls and keep them separate?

http://www.wildstitches.com/patterns/lacy.pdf

Thank you!

Quickly reading over the pattern, I would say you don’t need two sets of needles. Instead, you get two separate parts on one needle.