CO 32
4 rounds 2x2 rib for cuff, then begin cable pattern:

R1: k2,p2
R2: RF twist, p2
R3: k2, p2
R4: k2, p2

Repeat for 4 cabled repeats, ending after a R3. Knit half of r4, then begin heel flap

Heel flap over 16 stitches, until there are 5 sts in each slipped stitch column.

Heel turn RS: k10, ssk, k1, turn
WS: p5, p2tog, p1, turn
When heel turn is complete, you will have 10 sts remaining
gusset dec every other row

foot even for 12 rows, keeping in pattern for top of foot
one round plain st st, then
dec round
plain round
dec round
plain round
dec round
dec round
16 sts remaining (8 on each side of foot), then kitchener