First BO 4 sts for 2 rows, then 3 sts on the next rows, knit 3 more sts (with the st left from the BO, that makes 4 sts) and with another yarn end, BO 32 sts in the middle and finish the row. Now each shoulder has it's own yarn. Turn and BO 3 at the beg of the ws row and work to the center, dec a st, drop the yarn and dec then finish the row. Turn and on the RS, BO 3 sts and I think that's all that there are, drop the yarn and knit the last sts, turn and bind them off.
sue- knitting heretic