Using the smaller needles, cast on 44 sts and distribute them onto four needles, 11 sts each. The beginning of the round is between needles I and IV. Work ribbing in the round for 8 cm.

Switch to the larger needles and begin the heel flap: knit the sts on needle I onto needle IV (= 22 sts). Leave the other sts on hold. Work 22 rows of garter st with the heel flap sts.

Turning the heel: on the next RS row (keep working garter st), work until 7 sts remain. Work the skp decrease (= slip 1, knit 1 and pass the slipped st over) and turn work. Slip 1, k8, p2tog. Turn work. Slip 1, keep working until 6 sts remain, skp. Continue in the same manner, decreasing sts on the sides while the middle group remains at 10 sts. When only the centre sts remain, distribute the heel flap sts onto two needles, 5 sts each.

Using a free needle pick up 11 sts from the left edge of the heel flap + 1 st from between the heel flap and needle II. Knit the picked-up sts through the back loop using the left sole needle. Knit the sts on needles II and III. Using the needle with 5 sts, pick up 11 sts from the right edge of the heel flap + 1 st from between needle III and the heel flap. Knit the picked-up sts through the back loop and knit the 5 heel flap sts.

Work these 56 sts in stockinette st and work the gusset decreases: at the end of needle I, k2tog, and at the beginning of needle IV, skp. Repeat the decreases on every round until 11 sts remain on each needle.

When the sole measures 8 cm, begin the toe decreases: at the end of needles I and III, k2tog, k1, and at the beginning of needles II and IV, k1, skp. Work the decreases on every round until 8 sts remain. Break the yarn, pass it through the remaining sts and securely weave in the ends.

Finishing

Steam the socks lightly.