There is a sentence missing from the instructions.
After Sleeve Cuff instructions, it should read:
Bottom Hem for Back and Front
40 (46, 50, 56, 61) n's each side of 0, plus 1 at left side. Knit side facing, hang bottom edge, doubling end stitches for seam and gathering evenly across row to decrease a total of 8 sts. Complete as for 1X1 tuck rib for bands as in notes.