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Cast on 64 stitches using a long-tail cast on. Join to work in the round.
For Rounds 1-12: (k2, p2) repeat to the end of the round.
Continue in stockinette stitch for 6 inches.
Divide the stitches: Needle 1: 32 sts (heel flap), Needles 2 and 3: 16 sts each.
Work back and forth only on Needle 1 for the heel flap.
Row 1: (slip 1 stitch as if to purl, k1) repeat to the end of Needle 1.
Row 2: slip 1 stitch as if to purl, purl to the end of Needle 1.
Repeat rows 1 and 2, fifteen more times.
Turn the Heel: Work back and forth on Needle 1.
Row 1: slip 1 stitch as if to purl, purl 17 stitches, p2tog, purl 1 stitch, turn.
Row 2: slip 1 stitch as if to purl, knit 5 stitches, k2tog, knit 1 stitch, turn.
Repeat rows 3 and 4 until all stitches have been worked.
Continue with the working yarn to pick up stitches going down the side of the heel flap.
Knit across Needle 2, which is now the top of the foot.
Pick up 16 stitches going up the other side of the heel flap.
Knit 9 stitches from the heel turn.
Decrease rounds for the gusset: Rnd 1: knit all stitches. Rnd 2: Decrease as specified.
Knit every round until the foot measures 2 inches shorter than desired total foot length.
For the toe: Rnd 1: knit all stitches. Rnd 2: Decrease as specified.
Cut the yarn leaving a 10 inch end. Use the Kitchener stitch to close the toe.