CO 47 sts. Work in pattern for four repeats.

Heel flap with 23 sts and for 24 rows (+ 1 purl row). French heel with 7 stitches in the middle. Pick up 14 sts from both edges. Gusset decreases on every other row and at the same time continue repeating the pattern (6 more repeats, total of 10 repeats).

Start the toe decreases: 4 decreases on every other row until 16 sts remain. Use kitchener’s stitch to close the gap.