Shoulder/Back Neck Shaping Help!

I am in need of some row by row instructions. Making my first sweater ever and having trouble figuring out how to do the shaping on the back. These are the instructions after working the back up through to the neck, having 60 sts on needles.
[B]Shape Neck [/B] Note: Read ahead to shoulder shaping before beginning; occurs at the same time.
Next row (RS): K25 sts, join a 2nd ball of yarn and bind off center 10 sts, knit to end. (I made it this far!) Working each side separately at the same time, bind off 4 sts at each neck edge, then bind off 3 sts at each neck edge, then bind off 2 sts at each neck edge. Dec 1 st at each neck edge every row until 15 sts rem each side.

[B]Shape Shoulders[/B] Beg back neck shaping first, then start shoulder shaping 2 rows later.

Bind off 5 sts at beg of next 2 rows, then bind off 5 sts at beg of foll 2 rows, then bind off 5 sts at beg of next 2 rows.

Do I do bind offs on purls rows as well as knit rows? When exactly should I start the bind offs for the shoulders? What does it mean when it says 2 rows; do I count 2 rows as one knit and one purl, or two rows of knitting? I am working stockinette. I am completely lost and cannot figure this out…this is my third day of trial and error. Is there anyone that could write it out for me, row by row so I know exactly what I should be doing? I would be ever so grateful!!! TIA

Welcome to KH!
Yes, the bind offs occur at the beginning of rows so that means that some will be on knit rows and some on purl rows.
Start the bind offs for the center neck on a knit row and then on the next knit row, start the bind off for the shoulders.
Count each row as a row of knitting regardless of whether it’s a knit or a purl row. When you start at one end and word sts to the other end of the needle, that’s a row.
When I come to instructions like this I make a drawing showing the bind offs at the neck and at the shoulders as short lines at either the neck or shoulders. Over the line I write the number of sts to bind off. You can use lined paper for this to make it easier. Then put a check mark as you do each bind off.

Thank you so much!!!
Maybe I will get the back finished today after all.