This portion is worked flat in plain stocking stitch.
This part is not really turning the heel yet, but making what is called the heel flap. It is basically a square that fits on your heel after the heel gets “turned”.
Knit first 27 stitches. Put remaining 33 stitches onto a holder. Starting with a purl row, work 21 rows of stocking stitch, slipping the first stitch of every row. The right side is facing for next row.
This is the directions for making the flap. Knit the first 27 and then put the rest of the stitches on a holder out of your way, because the flap is only knit over those 27 stitches. Just work St st beginning with a purl row and then knit a row purl a row alternated for 21 rows. They ask you to slip the first st of each row. I would slip that st purlwise.
RS: Knit 18 stitches, SKP, turn
WS: Slip 1, purl 9 stitches, p2tog, turn
RS: Slip 1, knit 9 stitches, SKP, turn
Repeat last two rows until all stitches have been worked.
This is actually turning the heel. You are working something called short rows here. That just means you don’t work all the way across the stitches but stop short of the end of the row and turn (like you were at the end of the row) and work in the other direction.
So the first row is on the RS: Knit 18 of your 27 stitches, SKP (slip a st purl wise, knit the next stitch, pass the slipped stitch over the knitted stitch and off the end of the right hand needle [like a bind off]), turn (exchange the needles in your hands like you do at the end of a row, now you are ready to knit back over the sts you just worked).
- Now you do your first WS row: Slip the first st purl wise, P9, p2tog, turn (exchange needles in your hand to go back where you came from again).
- RS again: slip1, k9, do the SKP, turn.
Repeat rows 1 and 2 over and over until you have no stitches left do do another P2tog or SKP. You will have 11 sts left and want to end so that the next row you are ready to work will be a RS row.