HEEL
The heel is worked in rib.
Place the 30 sts from the two backmost double-pointed needles on one needle, and work the heel back and forth as follows:
*Slip 1 stitch purl-wise, work [k2, p2] 7 times, k1, turn*.
Repeat from * to * a total of 24 times. The heel now measures approx. 7 cm [2¾ inches], and there are 12 slipped stiches along each edge of the heel flap.
Now work the heel turn in stockinette stitch as follows:
(The decreases are worked as k2tog on the RS and as p2tog on the WS).
Work 17 sts, work 2 sts together – turn.
Work 5 sts, work 2 sts together – turn.
Work 6 sts, work 2 sts together – turn.
Work 7 sts, work 2 sts together – turn.
Work 8 sts, work 2 sts together – turn.
Work 9 sts, work 2 sts together – turn.
Work 10 sts, work 2 sts together – turn.
Continue decrease until there are 18 sts on the needle, which are again distributed between 2 double-pointed needles.
Next round: Work 9 sts, pick up and knit 12 sts along the side of the heel flap, work across 2 double-pointed needles in pattern (30 sts), pick up and knit 12 sts along the other side of the heel flap, work 9 sts.
Now begin working in pattern again starting with Round 7 of the pattern, while working gusset decreases on every other round – adjust the pattern at the decreases.