K so here’s what they want you to do.
After you’ve done your 51 rows on the 16 stitches and cut the yarn, those will be on your right needle, now those on the left needle need to be knitted to the end of the row, so join your yarn and knit those. turn your work and k 16 sts, now pick up 27 stitches on the side of the 51 row strip (pick up one stitch in the corner then 1 stitch every other row( 25) and one stitch on the corner of the top), and knit 8 stitches from the 51st row or the “toe”, now get a new needle and knit the last 8 stitches from the toe, pick up 27 stitches just like we did the other side except reverse it (pick up on stitch on the corner of the top, then one stitch every other row (25) and then 1 in the corner and then knit the last 16 stitches that you’ve had sitting on that holder there.
Now you have half the stitches on one needle to the center toe part and the other half on the other needle. Now take a third needle and knit those 16 stitches and those 27 sts and then those 8 sts. Now continuing on the very same needle you are using, knit the other 8 stitches from the toe, the 27 down the side and the last 16 stitches.
You are now ready to do your 16 rows of garter stitch and then the decreasing rows. Then you bind off or cast off those remaining stitches. Sew up the seam and yeehaw!!! Ya gots yerself a bedsock.
Well dang, they want you to use 3 needles for this???. My version would make it just using the 2 needles. If you want to use three just like the pattern suggests then kewl just knit those off the first needle then use the empty one to knit the other side, but if you want to use just the two needles then place a marker between the 8 n 8 stitches of the toe so it would look kinda like this, k8 sts from the toe, place marker, knit the other 8 stitces on the toe. Then you would do your decreases just before and after the marker and on the each end.