Well, part of the problem is that you should still have stitches on the needle at this point.
I tried out a little sample starting with 24 stitches so that I would be at this point in the pattern:
TO SHAPE TAIL
Rep the last 2 rows until there are 24 sts (ending on a P row)**
Then I worked the next 4 rows to see what was going on.
After they tell you to place some sort of marker at that point for the beak placement later, then you have this:
NEXT ROW- inc in first st, k10, k2 tog, turn and work on these sts only for now
This row has you work over 13 stitches, 1 that you inc into, the k10 and the 2 you k tog=13. When you finish you will have 13 new stitches on the right needle, but notice that it tells you that the next things you do are only on those 13 stitches. You are supposed to turn (like you were at the end of the row) right there near the middle of your 24 stitches and work back the other way over those 13 sts. The rest of the 11 sts just stay on the needle, but ignore them for now.
NEXT ROW-Cast off 4 sts, slipping the first st, P to end
On those 13 stitches do what it said here. This was a little weird to me, but I think you are supposed to cast off the first 4 stitches, then slip the next stitch and purl to the end. Now you have 9 sts.
NEXT ROW- inc in first st, K to last 2 sts, k2 tog
Then you turn and work this row over those 9 stitches. So inc 1, knit to the last 2 (one of them will be that sl st you did after the cast off on the last row), and knit them tog. You will still have 9 after this row.
NEXT ROW-cast off , purling 2 sts tog at beg of row at the same time, Break Yarn
Then turn one more time and purl the first 2 sts tog, then bind off all the sts in purl. Cut your yarn there and finish up that last st like you would if you were all done. (You are for that part)
Now for that next part you are going to return to the 11 stitches that you left unworked when you started working across only the 13 stitches. Put the needle with those 11 sts on it in your left hand and turn the piece so the knit side is up.
TO SHAPE HEAD
With K side Facing, rejoin yarn, K2 tog, K to end
Put the needle with those 11 sts on it in your left hand and turn the piece so the knit side is up. Move the stitches up near the business end of the needle (I think if you are using straight needles that you will need to slide all the stitches to the other needle, to get them where they need to be. If that is the case, slip them purl wise to the new needle. If you are using a circular needle [or dpn] slip them to the end they need to be at.) Take the yarn end going to your skein where you just cut it off and hold it as you would to begin a row. Start knitting, by knitting the first 2 sts together. Then knit to the end of the row. Now you’ll 10 sts.
NEXT ROW- P to last 2 sts, P2 tog
This leaves you with 9sts.
NEXT ROW- K2 tog, K to end
Now you have 8sts.
Cast off purling last 2 sts tog at same time