This row is your set up row which gets you to the middle of your heel with stitches left on your needle on either side. You are going to work the stitches in the middle of your needle all the time, bringing one stitch in from either side on every other row to create a V-shaped heel.

You are going to create the heel flap from half the number of stitches that you cast on, so if you have cast on more or less than 44 stitches, remember to adjust the number of stitches when you start the heel flap. Round 1: K to 3 sts before the marker, K2tog, K1, slip marker, knit to next marker, slip marker, K1, SSK, K to marker.then join into a circle by bringing the needle with the working yarn around and knitting into the start of the round. Place a marker over your needle so that you know where your round starts and finishes. You’ll be able to sew up the small gap where the join is later when you sew in your tail end. If you are using a long circular for magic loop, place a marker over your needle at this point – there’s no need to do this if you’re using a short circular or DPNs as it will just fall off!

Hold the two DPNs with your left hand. Insert the wool needle purl-wise into the first stitch on the front DPN and pull the yarn through. Don’t take the stitch off the DPN.If you are knitting with a 30cm circular needles, you will need to change to 3.5mm DPNs to start the heel flap. Round 3: K1, SSK, K to 3 sts before marker, K2tog, K1, slip marker, K1, SSK, K to 3 sts before marker, K2tog, K1