Welcome to Knitting Help!
There’s not too much shaping for the neck but you will be dividing the stitches into right and left shoulder stitches and the center neck stitches which go on a holder.
For the smallest size:
Divide for Neck: K10, turn as you would normally do at the end of the row and put rem sts on a holder (these are for the center neck and the other shoulder). Bind off 1 st, purl to the end of the row, turn, knit across the 9 sts, turn, bind off 1 st and purl to the end of the row. 8sts remain. Continue knitting until armhole measures 7" and end on a purl row.
Shape Shoulder: Bind off 4 sts at beginning of the next row, knit to the end, turn and purl a row, turn and bind off the remaining 4 sts. Cut the yarn leaving a tail to weave in later and pull the tail through the last stitch.
The rest of the directions are to place the center sts on a holder and then join a new end of yarn to the 10sts for the other shoulder. You’ll do the same shaping for the neck on this shoulder but the bind offs for the neck are at the beginning of the knit rows and the shoulder bind offs at the beginning of the purl rows.
Good luck with it and come back if this isn’t clear or if you run into another question.