But I'm also confused when it says beg of next 2 rows.
Because I have 68 sts .. Bind off 28 sts, the remaining would be 40?
I'm trying to knit a baby booty
If you cast off 28 sts on beginning of next row, you will have 40. Then on the next row you cast off 28 again, and that leaves you with 12 sts. It works.