[B]Now we’re going to do the handles. Knit 18 stitches, Bind off 17, Knit 18, Bind off 17
Next row: K2tog 9 times, Cast on 40sts, K2tog 9 times, Cast On 40. (98 stitches total)[/B]
[B]Knit 3 rows, then bind off all stitches and weave in your ends.[/B]
You’d start with the k2tog 9 times, then you need to turn it around so you can cast on the 40 stitches, then you need to turn/switch needles & hands so you can k2tog 9 times, then turn/switch needles & hands so you can cast on 40 again. then turn and you are at the beginnning of the ‘roud’ and you continue knitting 3 more rows (you could do an extra row for extra stability & strength for the handle).
You shouldn’t have a strand hanging where you connected the yarn because you shouldn’t have needed to cut it. But that’s OK if you did - just tie the 2 ends and weave them thru the knitted rows at the top.