No, you will not bind off ANY shoulder stitches if you are going to work short rows and a 3-needle bindoff. That's what I know.
However, I followed the pattern for my shoulder shaping and bind offs....so I don't know how you should work your short rows. I'd guess that you'd work them like you worked the short rows for each of the Back shoulders.
Sorry I'm not more helpful. I rarely depart from the directions, especially when it comes to the general construction. I might make small 'design element' changes, for example, tweaking how a cable launches from the ribbing, or, where the 2x2 ribbing will end at the buttonbands location, etc. But that's about it.
Let me know how it works! Don't be afraid to try one thing, frog, and try another...til you like what you see. It's only a few stitches and a few rows worth of knitting and frogging and re-knitting. I do that all the time. Tinker with it til you like the outcome!
You will need to end up with the same amount of live stitches for each shoulder to be 3-needled!