16 sts to start for toe, inc to 60 (15/needle). Work 38 rounds after the last toe increase, start heel flap on first (next) half of sock.

22 row heel flap

Heel:
Sl1, k16, ssk, k1, TURN
Sl1, p5, p2tog, p2 TURN
finish heel
PU & knit 12 sts each side of heel flap

Work 12 rounds after last gusset decrease, start cars w/larger needles (chart at beg of needles, 2 spaces stitches at end). Turn sock right side out & switch back to smaller needles right after last rnd of chart - with cc still on needles. Work 4 rnds even, start ribbing. 18 rnds k1p1