JMCO 8 stitches each needle
Inc to 40 stitches total
2x2 ribbing on instep: p1 (k2, p2) to last 3 sts, k2, p1
Work 5 more rounds
On next round Inc p1 at beginning and end of instep - 42 stitches
Work even to
Inc for gusset 10 stitches each side
Heel stitches
10 - 6 - 4 - 4 - 6 - 10

In finishing heel flap leave one stitch on each gusset for 22 heel stitches. Total stitches = 44

At 2” of leg, switch to size 2 needles. Knit to 5.5 leg, then do 2x2 ribbing for a few rounds, use interlock bind off.

1st weighs 50 gr