I put the gusset on the sole. I started the increases at 5.75” to get a 8.5” finished sock. Added one stitch in the center front and back and did a 2x2 rib for 20 rows to complete. I like the effect of double purling in the center, so did that in front and opposite in back.

Gusset instructions for the sole Gusset:
The sole stitch count began at 29.

1. k14, LIr and LIl in same center stitch, k14
2. knit all sole stitches 3 k14 LIr, knit stitches between increases, LIl, then k14 repeat rows 2 and 3 until you have the number of desired increases.

It made a cute little heel pocket in the unstretched sock