This is a toe up 2 at a time on 2 circular needles pattern. The stitch count is 66 so it is great for wide feet.
The heel is a slip stitch heel that starts on the bottom of the foot. This is all written into the pattern.
Gauge can be adjusted by using a different needle size if needed. I have wide feet and they fit me real well.

8-26-10 Pattern is updated and method for knitting pattern in gusset area is included.