At this point you’re going to work the heel flap by knitting back and forth on needle 1 (not by knitting in a circle on all the sts as a tube). Leave the sts on needles 2 and 3 for now. You’l get back to them later. On row 1, sl1, knit 11sts to the end of needle 1, and [I]turn[/I] the work. For row2, sl1, purl 11 sts. You’ll keep working back and forth on these sts till you’ve completed the 12rows + one more knit row.