When the leg is as long as you like, it's time for the heel -
This sock has a Dutch heel worked in heel stitch on half the stitches - 30.
Row one - Slip 1 stitch, Knit 1 stitch all the way across - 30 stitches.
Row 2 - Slip the first stitch and Purl all the way back - 30 stitches.
By slipping the first stitch of each row, you will have a series of loops on each side of the heel flap, which
makes it easier to pick up stitches for the gusset.
Repeat these two rows 25 times, or about 2.5 - 3".
Heel turn -
Row one - Slip the first stitch, Knit 19, Knit 2 together, turn.
Row two - Slip the first stitch, Purl 10, Purl 2 together, turn.
Row three - Slip the first stitch, Knit 10, Knit 2 together, turn.
Repeat rows two and three until there are 10 stitches left on the needle.
End on a RS row. With a crochet hook, pick up one stitch in each of the slipped stitches on the sides of the
heel flap. The number will vary, and that's okay. It's always good to "fake it" and pick up a couple of extra stitches at
the beginning and end of the heel flap - this will help eliminate any holes.
Now for the gusset decreases: Knit one round even - this will even out the picked-up stitches and make the
decreases easier to perform - picked-up stitches sometimes are tight and don't like to be knit together.
Put the stitches on four needles again: The picked-up stitches on the left side of the gusset on needle 1,
the instep stitches on needle 2, the picked-up stitches on the right side of the gusset on needle 3, and the heel stitches
on needle 4.
Next round:
Knit to the 3rd stitch from the end, Knit 2 together, Knit the last stitch on needle 1.
Knit the instep stitches even.
Knit 1, Knit 2 together, knit to the end of needle 3.
Knit even across needle 4 to the end.
Next round: Knit even.
Repeat these two rounds until you reach 60 stitches, alternating a decrease round with an even round.