That is extremely confusing, I agree, especially because you cannot
bind off stitches at the end of a row. If you did, you'd be left with a single loop on your needle and a big gap between that and the rest of the stitches. So in order to get from 46sts to 14sts, you have to decrease 32 stitches as you say, but that has to be done at the beginnings of rows. Obviously it will take more than 8 rows to get there
Same with the next part, it is very unclear when they state 'at both edges' and 'at the beginning' in the same sentence. It has to be one or the other.
Is there a link to the pattern? Or any way listed in the pattern whereby you could contact the designer?
Sorry that I couldn't be more help, but I'm just as stumped as you are!