Long-tail cast on 60 st worked in K2, P2 rib for 3 inches.
Knit 1 round and reduced to 58 on either side of a ‘fake’ seam at EOR and then knit for 10 rows continuing ‘seam’ down back calf (i.e. K55, P1, K1, P1 repeat)
11th row: decrease row as follows K1, K2tog, K50, SSK, P1,K1,P1 56 st
When sock measures 5” from top edge, decrease to 54 st
as follows K1, K2tog, K48, SSK, P1,K1,P1 54 st
Continue as above until sock measures 8-1/4” from top and reduce to 52 st as follows K1, K2tog, K46, SSK, P1,K1,P1 52 st
knit as above for another 1” until total calf length is 9-1/4” from cast on edge.

change to DPN’s and divide as follows:
12 st evenly distributed on either side of center back seam for a total of 24 heel stitches on needle #1
14 st each (instep) on needles #2 and #3
knit until you are at the beginning of the heel stitches on needle 1, add in reinforcement yarn, knit one row, purl 1 row always on needle 1 and slipping the first stitch.
Begin s1,k1 reinforcement stitch on knit rows and
s 1st stitch and purl across on purl rows. continue in this pattern until heel flap measures 2-1/4” ending on a WS row. proceed for dutch heel with an 8 st. centre.

17 st gusset on each side reduce to 56 st by k2tog every other row, after which every 3rd row until arriving at 52 st. switch back to magic loop.
knit 1 round
1 shortrow on sole of foot.