I'm just finishing my GP CAP 232 .40, and its my first build as well (been flying for 2 years - SPADS). If you look at the manual, page 7, it shows the layouts for the die cut patterns. On the piece labeled CAP4S06, you will see 6 pieces, labeled as Rudder Balance Tabs and Elevator Balance Tabs. They match up to the plan. There are 4 for the elevator and 2 for the rudder. You will make two elevator tabs and one rudder tab by gluing pairs together (face to face) and then sanding the edges. When you lay out the rudder and elevator sticks on the plan, it will become clearer.

Take your time, follow the instructions meticulously, and it should turn out beautifully. It helps to label each piece with a light pencil, and separate parts into ziplock bags.

There is a thread over in the Kit Building forum that shows some nice images of this plane being built.

Brad