Help with sock heel

I need a bit of help , I am trying to figure out this pattern before I begin and I don’t get this part

The Heel Flap
Knit 14 stitches and turn the work so the purl side of the fabric is facing you.

Purl 28 stitches. (These 28 stitches are the beginning of the heel flap. For this section, you will be working back and forth on just these 28 stitches.)

There are three needles and 56 St alltogether , do I just knit 14 St then put those 14 and another 14 on one needle then use the other 28 to do the heel ?

So confused

http://www.purlbee.com/2008/09/10/whits-knits-mens-socks-for-giving-away/ Men’s socks

Rather than put the 14sts on a holder, you want to work with those 14sts plus the extra 14sts (28sts) for the heel. For this part, you’ll be knitting back and forth on them rather than in the round.
It’s good to read ahead in a pattern but sometimes it’s just easier to see what to do when you have the sts on the needles.
This looks like a very nice pattern with helpful photos along the way.