Begin heel flap: place 20 sts from needles 1 and 4 on one needle. (WS) Sl 1, purl remaining stitches. Turn.
Sl 1, K1 across on right side.
Repeat these two rows for 16 rows total.
With right side facing you - Turn heel - Sl 1, k12, slip, knit and pass sl st over K st (skp). Turn.
sl 1, p6, p2 tog, turn
sl 1 k6, skp, turn
Repeat these last 2 rows until all sts are worked (8 sts on needle)