CO 2, turn and knit them, then knit 23 off the holder, now you have 25 sts. Turn and CO 11 sts, turn back (so you're going the same direction, they forgot that part) and knit 23 off the other holder, turn and CO 2 more sts. Then you need to turn again and knit the next round which will join all the sts in a circle. All the knit sts should be on the RS of your row; I don't know if the earflaps are knit in garter or stockinette.
sue- knitting heretic