I made small cuff down socks with 60 stitches.

I used 2.5 mm needles because there were 60 stitches and last sock with 60 stitches knitted with 2.0 mm needles was too tight.

Small modification:
(Heel flap was 29 stitches)
Heel turn
row 1: Sl1, K 16 sts, SSK, K1, turn.
row 2: Sl1, P 4 sts, P2T, P1, turn.
etc.

For gusset I picked up 15 stitches (all slipped stitches and 1 stitch in the gusset corner).

Toe - I made rounds 2 and 3 until there were 24 stitches.