Help with sock pattern

Im on the heal of a sock pattern (just finished the leg) on 3 double pointed needles.

I’m confused about the next steps because step 1 only includes 14 stitches, but steps 2 is 26 stitches. Where do the other 12 stitches come from between step 1 and 2 or is it in total 40 stiches, but only the 26 from step 2 move to step 3?

  1. Partial Row (right side): [K2, p2] 3 times, k2, turn work so wrong side is facing you.

  2. Partial Row (wrong side): [P2, k2] 6 times, p2, turn work.

  3. Arrange stitches so these 26 Heel Flap stitches are on one needle and remaining stitches are on hold on two other needles 13 stitches each.

Welcome to the forum!
What is the name of your pattern?
These socks seem to be knit on 3 double pointed needles. Knit across the first 14sts, then turn probably before the end of the needle and work back over the same 14sts on the wrong side continuing on to the next needle for another 12sts (still on the wrong side).
Rearrange the sts on the needles. You’ll have 26sts on a single needle for the heel and 13sts on each of the other 2 needles.