Heel Flap and Short Row Heel

• 1). Cast on 60 stitches for a woman's medium sock and knit the leg of the sock on two circular needles until the leg is 6 inches long. Put half the stitches on one of the circulars. You will knit the heel flap on this needle. The instep stitches will stay on the other circular with the ends dangling down while you work on the heel.
  
  
• 2). Slip one as if to purl, knit 29 across the heel flap. Turn. Slip one as if to purl and purl 29 across the heel flap. Repeat these two rows until you have 30 rows of heel flap knitted. End with a purl row.
  
  
• 3). Knit 17, slip one, slip another, then knit those two together -- slip, slip, knit or SSK. Knit one. Turn. Slip one, purl five, purl two together, purl one, turn. Slip one, knit six, SSK, knit one, turn. Slip one, purl seven, purl two together, purl one, turn. Slip one, knit eight, SSK, knit one, turn. Continue in this manner, decreasing at the gap between the short rows of the heel turning and the remaining stitches on the heel flap until you have 18 stitches on the heel flap, ending on a purl row.
  
  

Gussets

• 1). Knit across these 18 stitches on the next row. Now begin to pick up stitches alongside the heel flap. The slipped stitches form a little chain into which you can insert the tip of the right needle to pick up the stitches. Pick up 15 stitches along one side of the heel flap. Pick up one stitch in the gap between the heel flap and the instep. Place a marker to indicate the beginning of the instep stitches.
  
  
• 2). Knit across half the instep stitches, knitting them off the other needle. Now you have 40 stitches on one circular needle. Drop this needle and begin working with the other circular needle. Knit across the other half of the instep stitches, put a marker at the end of the instep stitches and pick up one stitch in the gap. Pick up 15 stitches along the side of the heel flap. Knit nine of the bottom center sole stitches, 40 stitches on each needle.
  
  
• 3). Begin decreasing the gussets to form a triangle on either side of the heel flap. Knit to within two stitches of the first marker, knit two together. Knit across the instep. After the second marker, slip, slip, knit -- SSK. Knit to the end of the round at the center bottom of the sole. On the next round, knit plain with no decreases. Alternate between these decrease rounds and the plain rounds until you have 30 stitches on each needle.