Hi and welcome to KH!
There is different way to do it, depends on what you are comfy with. Typically on dpns my sock would look like this:
Needle 1: half Heel and gusset sts
Needle 2: Instep sts
Needle 3: Gusset sts and other half Heel sts
With magic loop I put needle 1 and 3 together with a marker in between them (usually where half the heel sts is)…this where I begin the round…
I have also tried have half the heel, gusset, and half the instep and using markers to mark where the instep starts.
A lot of times I will just change the heel to short-row 'cause I like it better than the regular heel…