3.5mm DPN’s
Judy’s magic cast in, 16 sts on 2 needles.
R1: K 1 row around, splitting in to 4 needles, 4sts per needle
R2: Kfb, knit to least 2 sts on needles 2 Kfb, k1. Repeat for needles 3 and 4

Repeat R2 to 32 sts

Then repeat rows 1 and 2 (ie one plain row between increase rows) to 52 sts.

Knit even for another 44 rows (19 cm from cast on)

Increase for gusset:

R1: Needles 1 and 2 (top of foot) knit 26 sts. (Needle 3) K1, m1R, k to last 2 sts on needle 4, K1, m1L, K1.

R2: knit

Repeat last two rows to 44 sts on heel.

K across all sts on Needle 1 &2 Now working back and forth across Needle 3&4 only, while turning the heel.
Row 1 (RS) - 28, kf&b, k1, turn
Row 2 (WS) - DS, p15,pf&b, p1, turn
Row 3 (RS) - DS, k14, kf&b, k1, turn
Row 4 (WS) - DS, p13, pf&b, p1, turn
Row 5 (RS) - DS, k12, kf&b, k1, turn
Row 6 (WS) - DS, p11 pf&b, p1, turn
Row 7 (RS) - DS, k10, kf&b, k1, turn
Row 8 (WS) - DS, p9, pf&b, p1, turn - 52, sts on Needles 3&4
Next Round (RS) - DS, k all sts to the end of Needle 3&4, knitting both legs of each DS together as you go, then continue to k all sts for the front of the sock on Needles 1&2

Heel Flap
Knitting on Needle 3&4 only -
Row 1 (RS) - k38, knitting both legs of each DS together as you go, ssk, turn
Row 2 (WS) - sl1 wyif, p24,p2tog, turn
Row 3 (RS) - sl1, k1, repeat ** 11, more times, sl1, ssk, turn
Repeat Rows 2 and 3 until you have 26, sts left on Needles 34 ending after a WS row. 52, sts total

Recommence knitting in round in 2 x 2 rib..after four rounds start increasing mid back. Increase 1 st either side of mid rib every 4h row.

This sock stopped after 32 rows of inc to 76 stitches