Prepare for heel by knitting to end of back needle; from next needle knit off on back needle as follows, k 5, p 2, k 3. On a 2nd needle, k 2, p 2, k 5, p 2, k 2. On a 3rd needle, k 3, p 2, k 5, p 2, k 2, then pass the remaining 12 loops on to the heel needle.
You will have 29 stitches on heel needle, 13 on the 2nd, 14 on the 3rd.
The heel is made by knitting the back needle backwards and forwards.
1st row.--Slip 1 (when you slip 1st stitch, put in needle from right to left), k 2, p 2, k 5, p 2, k 5, p 2, k 5, p 2, k 3, _turn_ and work back.
2nd row.--Slip 1, p 2, k 2, p 5, k 2, p 5, k 2, p 5, k 2, p 3, _turn_.
1st row.--Slip 1, k 15, knit 2 together, k 1, turn.
2nd row.--Slip 1, p 5, purl 2 together, p 1, turn.
3rd row.--Slip 1, k 6, knit 2 together, k 1, turn.
4th row.--Slip 1, p 7, purl 2 together, p 1, turn.
5th row.--Slip 1, k 8, knit 2 together, k 1, turn.
6th row.--Slip 1, p 9, purl 2 together, p 1, turn.
7th row.--Slip 1, k 10, knit 2 together, k 1, turn.
8th row.--Slip 1, p 11, purl 2 together, p 1, turn.
9th row.--Slip 1, k 12, knit 2 together, k 1, turn.
10th row.--Slip 1, p 13, purl 2 together, p 1, turn.
11th row.--Slip 1, k 14, knit 2 together, k 1, turn.
12th row.--Slip 1, p 15, purl 2 together.
You will have 17 stitches left on heel needle.
This is done by taking up, and as you take up knitting through the slipped loops down side of heel. Be particular in taking up to put your needle through both sides of the loops.
1st side needle. Slip 1, k 16 (these are the heel stitches). Take up, and as you take up knit 17 stitches down side of heel. On _same_ needle knit 2 stitches off next needle. Work on a 2nd needle ribbing according to pattern, all the stitches on the next two needles _excepting_ the two last. This needle is henceforward called the _instep_ needle. On a 3rd needle knit the 2 stitches left, and with it take up, and as you take up knit 17 stitches down other side of heel, also knit on it 9 stitches off 1st side needle (these are part of the heel stitches). Count loops on your needles. You should have 27 on 1st side needle, 23 on instep, 28 on 2nd side needle, 78 in all.
1st round.--1st side needle. Knit plain until within 4 of end of needle, when knit 2 together, k 2. Instep needle. Rib to pattern. 2nd side needle. K 2, knit two together, knit to end.