Heel Flap – now knit across 24 stitches
These will be the stitches for your heel.  Put remaining stitches (instep
stitches) on a holder or a thread to be worked later.

Heel row 1: Sl 1, then purl across row
Row 2: Sl 1,k 1 across the row
Repeat these two rows until  heel measures 2 ¼ or desired length.
You are now ready to turn the heel.
With the right side facing K14, k2tog, k1, turn
Row1: slip1, p5,p2tog,pl turn
Row2: slip1, k6, k2tog, k1, turn

Continue in this manner each time increasing by one the number worked after slipping the first stitch.
When all the stitches have been worked finish so that you are ready to begin a right side row (14sts). Knit across first 7 stitches.

With another needle  knit across the other 7 heel stitches and then pick up and knit 12-13 sts along the heel flap.  Pick up enough to close the gap between the flap and the instep. Place a marker.

Now with needle  work in knit across the 24 stitches on holder, place marker, finally, pick up and knit 12-13 sts along last side of  heel flap

Divide stitches evenly on needles with the top of the sock (24 sts)  on one needles and half Of the heel stitches on other two needles. Working on heel stitches now:
Rnd 1: Knit to last 3 stitches, k2tog, k1.  Knit across instep
stitches.  K1, ssk, knit to end of last needle.
Rnd 2: Knit across first needle, knit across instep needle(s), knit
across last needle.

Continue with these 2 rounds until there are 12 sts on first and last needle.

Now continue in knit – knitting on first and last needles  until sock (slightly stretched) measures 1 ½ less than length of foot.

Rnd  1: Knit across all needles . Beginning with heel needle now:
Rnd  2:, Knit 1, sl 1, psso, knit across.  Needle 2 : Knit across until three sts. Remain. K 2 tog. K1.  One needle holding top sts. K1, sl 1, psso, Knit to  with in three sts of end , K 2 tog, K1   Continue these 2 rounds until 20sts remain.. Knit so you have 10 stitches on the top of the Foot and ten on the bottom.

You are now ready to graft your toe.

Cut the yarn coming from the back needle to about 18″ and thread it on a
tapestry needle.  With the back needle to the back and the front of the
sock needle facing you (wrong sides of toes are together) put the needle
as to purl (the needle will be going down through the stitch) in the
first stitch of the front needle.  Then put the needle as to knit (the
needle will be going up through the stitch) in the first stitch on the
back needle.

1. Put the needle up (as to knit) in the first stitch on the front needle
(the one you already went into) and remove the stitch from the needle.
Then put the needle down (as to purl) into the next stitch on the front
needle (your first time in this stitch) and leave the stitch on the
needle.

2. Put the needle down (as to purl) in the first stitch on back needle
(you went into this one once in foundation step) and remove the stitch
from the needle. Then put the needle up (as to knit) into the next stitch
on the back needle (your first time in this stitch) and leave this stitch
on.

Continue alternating between 1 & 2 until all stitches have been worked
off the needles.  Pull slightly to snug up stitches and weave in ends.