From row 99, you will start the reductions to create the flap. Decreases are only done on the odd rows at the beginning and end of the row.
Row 99: A single overcast, all stitches right-side up and end with 2 stitches together right-side down. [You get 39 stitches on the needle]
Rank 100: all meshes upside down
Rank 101: Same as rank 99 [37 mesh]
Rank 102: Knit 4 stitches backwards, insert a bead on the next one and *knit 6 stitches, insert a bead on the next one and knit it* Repeat from * to * until there are only 4 stitches left: knit them normally backwards.
Rank 103: Same as rank 99 [35 stitches].
Rank 104: Same as rank 100
Rank 105: Knitting