Here we go. I’ve finished both the front and back, and determined how many stitches will be left live in the centre of the Front and Back for the neck.
1. Bind off one side steek.
2. Flip the sweater inside out so the WS is facing you, and start working a three-needle BO for the first shoulder. Use a needle size slightly larger than sweater needles to avoid puckering. And yes, if you’re stuck at the beach without a larger needle, it’s legal to use a golf tee. Be sure that the last two stitches you bind off are purl stitches (ie, knit stitches on the RS).
3. Elongate the last stitch and pull the yarn ball through to seal the BO.
4. Flip the sweater right side out, work across the neck, and repeat steps 1 through 3 on the other side.
5. Knit across the neck to the shoulder which was bound off first. Since the last shoulder stitches you bound off were RS, knits (Step 2), the last stitch remaining on the neck before the shoulder BO will be a purl. Work that stitch, then pick up and knit a stitch from the shoulder BO point. Work across to other shoulder and pick up and knit a stitch. This will maintain a 1×1 rib across the entire neckline.
6. Finish with a tubular BO on the live neck stitches.
Shoulder and neck done! Gratuitous picture of luscious cables: