12-26-2023

“b” is 48 sts., so “g” is 8 (number of times to work the gusset rounds).

01-10-2024

Upper gusset stitch count is 64, with 24 on back needle and 40 on front (heel) needle.

Heel turn rows:
Row 1: K 12, switch to green, k to 13 sts before end of needle, m1l, GSR. (1 st inc)
Row 2: P to 13 sts before end of needle, m1r(p), GSR (1 st inc)
Row 3: K to 2 sts before the double stitch created by the GSR on the row before last, m1l, GSR (1 st inc)
Row 4: P to 2 sts before the double stitch created by the GSR on the row before last, m1r(p), GSR (1 st inc).

Repeat rows 3 and 4 two more times.

Now at maximum stitch count, or b1.5, or 72 sts.

Heel Flap:
Row 1: Knit to 13 sts before the end of the needle (work into each double stitch as you come to it, as if it were a single stitch), SSK (NB: you will need to slip the double stitch as if it were a single stitch in the first part of the SSK), turn work. (1 st dec)
Row 2: Sl1, P to 13 sts before the end of the needle (work into each double stitch as you come to it, as if it were a single stitch), P2tog (NB: this will feel like a P3tog, as you will be working into the double stitch, but just treat it like a single stitch), turn work. (1 st dec)
Row 3: (Sl1, K1) to 2 sts before the gap (there will be a gap: this will be obvious!), Sl1, SSK, turn work. (1 st dec)
Row 4: Sl1, P to 1 st before the gap, P2tog, turn work. (1 st dec)

Keep working Rows 3 & 4, alternating, until there is just 1 st outside the gap at each end of the needle. (Incidentally, this means that you will have worked Rows 3 & 4 a total of 10 times.)

NB: Return to your original yarn at this point.

Final row/round: K to 1 st before the gap, SSK, DO NOT TURN THE WORK (you are now working back in the round), K 24.

Leg of Sock:
Rnd 1: K2tog, K to the end of the round (1 st dec: you are now back to b).
Rnd 2: Knit.

Then knit every round. Then cuff. Then bind off.