Here are your instructions:
Using circular needle, cast on 14(15) sts for back. From RS, K all stitches
18(20) from one dpn for earflap. Cast on 26(28) sts for front. From RS, K all
stitches 18(20) from other dpn for other earflap.
I would use my 16 inch long circular and with a knitted or cable cast on (see the video section if you don't know these) cast on to the 16"er 14 (15) stitches. Now hold one of your earflaps up, with the outside facing up, in position to knit off the dpn that you have the earflap resting on. That dpn will be your left hand needle at this time. Using the 16" circular as the right hand needle, knit the earflap stitches onto it right next to the 14 (15) stitches you have cast on. The working yarn will be the same one you were using for the cast on.
Then use the same type of cast on you used at the beginning to knit on the 26 (28) stitches for the front. To do that just put the end of the 16"er with all the stitches on it in your left hand and use the empty end as your right needle to knit on the stitches, adding them right next to your earflap.
Now put the end of the circular with the yarn attached to it back in your right hand and repeat the earflap part.
Now you have all the stitches and you join and start working in the round.