Cast on 60
16 rounds to heel flap
Slip stitch heel flap - 32 rows
Heel turn:

1. Sl1, P16, p2tog, p1, turn
2. Sl1, k5, ssk, k1, turn
3. Sl1, p6, p2tog, p1
4. Sl1, k7, ssk, k1 Etc etc

17 stitches picked up each side for gusset.
96rows / 7.5” from back of heel / 58 rounds after end of gusset decreases before starting toe decreases.

Wedge toe until 28 stitches left.