BO 6 sts at the beg of the RS row, knit to the center 22 sts (which you should count and mark) drop that yarn, pick up a new end and bind them off then finish the row. BO 6 sts at the beg of the WS row, work to the center, drop the yarn, pick up the other one, BO 2 sts and work to the end. Turn, BO 7 sts on the RS row, knit to the center, drop yarn, pick up other yarn, BO 2 sts, work to the end. Turn and BO 7 sts on the WS row, work to the center and that's it. Or do whatever comes next.
Because of binding off the center sts, you've got the 2 shoulders being worked with separate ends of yarn, and you have to bind off more on the neck edges as well as on the armhole edges.
sue- knitting heretic