[1] Despite its name, it has no connection to the island with the same name, nor should it be confused with the better known Napoleon at St Helena, also called Forty Thieves in the US.
First, one king and one ace of each suit are removed and place in the middle of the table in two rows as shown.
Then, the rest of the cards are dealt clockwise into twelve piles starting with the upper left king.
There is no mention in The Complete Book of Solitaire and Patience Games of what to do with the spaces.
After all possible moves have been made, the piles are collected in reverse order.