I'm working on the front side of the cupcake and having a few problems.  As far as making it 14 rows shorter, I do subtract the 14 rows after I have shaped the arm holes, right?  Not from the bottom part of the sweater.  Here's another problem, when it tells me to count off 18 center stitches, I am left with 6 on each side (I'm making the small) and according to the instructions, if I continue to decrease at the beginning and end of the very short row, it should take me 6 rows to get to three stitches.  I don't even get to three stitches when I start with 6, and it definitely doesn't take me 6 rows to get there.  Any help would be greatly appreciated.  Thanks!

Here's a suggestion:  Complete the shrug as the patterns tells you to up to stitching the side and arm seams.  Then, take a page from the Short and Sweet Bolero and attach the yarn at the beginning of the front left side, chain 4 and then follow the pattern that you have already set.  When you get to the end of the first row, just turn the fabric so that you are now doing your second row.  Just add on to the bottom until it is as long as you want it to be, then, do your finishing (i.e. waistband, ties, and front edging).  Does that help?