No idea how to go about tums the hippo!

Hi,
I am knitting Tums the Hippo from mochimochiland.com

Switch to dpn and knit one row. (which I put the 18 stitches and divided it up so there are six stitches on each of the three needles.)

This is where I become lost:
Rotate piece 90 degrees clockwise, and with yarn still attached, PM, pick up and knit 36
sts along long side, PM, pick up and knit 18 sts along short side, PM, pick up and knit 36
sts along other long side, and place beginning of round marker (108 sts). You will now
work the body in the round, from the bottom up.

You don’t need to divide the sts at all. Knit 18 sts on one needle, then pick up stitch down the side of your piece, pick up sts on the other end (likely the CO) then up the other long side. You’re going around a rectangle. Now you begin to knit in the round, but may need a circular if 108 sts is too many to fit on your dpns.

If I could thank you a million times I would! That was so amazingly helpful!
Thank you thank you thank you!