Newbie stuck on pattern instructions...

[pt1011]

Hello my name is Melissa...
I'm new to knitting and right now am working on a little stuffed elephant.
I've completed most it. I have a left and right side of the elephant finished (each side has the trunk, body, and legs). The whole thing is done in stocking/stockinette stitch. Below is a link to a picture of it, I'm hoping that if you can see it maybe you might be able to figure it out for me. :o)

Now I've come to the part of the pattern titled "Gusset" and it begins by stating "Work 1st-27th rows of legs". And I'm just not sure what this means. It's not specific about casting on new stitches, and whether or not I begin with knit or purl. Is this Gusset a new piece or am I to add to the already finished pieces? I'm not sure what to "work" here.
Can anyone help?
http://picasaweb.google.com/MelissaS...95691379078578