With smaller needles and A, cast on 40 sts. Divide sts evenly onto 4 needles, being careful not to twist. Place marker for beginning of rnd. Work in k1, p1 rib for 2 1/2" [6.5 cm]. Change to larger needles and St st (k every rnd). Work 6 rnds each in B, A, and C. Change to A, and work in St st until piece measures 6" [15 cm] from beg.
Shape Heel Flap
Knit across 10 sts on first needle, turn.
Row 1 (WS) With empty needle, sl 1 st, purl 9 sts on first needle and 10 sts on needle 4 – 20 sts for heel flap. Work back and forth on these sts in rows.
Row 2 * Sl 1, k 1; rep from * across.
Row 3 Purl.
Rep last 2 rows until a total of 21 rows have been worked, ending with a Row 3.
Next Row (RS) Sl 1, k 11, skp, k 1, turn.
Next Row Sl 1, p 5, p2tog, p 1, turn.
Next Row Sl 1, k 6, skp, k 1, turn.
Next Row Sl 1, p 7, p2tog, p 1, turn.
Continue to work in this manner, having 1 more st before decs on each row until 12 sts remain.
With first needle, knit across 12 sts of heel, pick up and k 12 sts along side of heel flap, M1 between heel flap and next (instep) needle, with second needle, work 20 sts across 2 instep needles, with third needle, M1 between instep needle and heel flap, pick up 12 sts along remaining side of heel flap, work across 6 sts of heel flap – 58 sts. Place marker for beg of rnd.
Dec Rnd K 17, place marker, k2tog, k 20, place marker, k2tog, k 17.
Knit 1 rnd.
Next Dec Rnd *K to next marker, slip marker, k2tog, rep from * once, k to end of rnd.
Rep last 2 rnds until 40 sts remain.
Work even in St st until foot measures about 1 1/2" [4 cm] less than desired length to beg of toes.
Dec Rnd K 7, place marker, skp, k 2, k2tog, k 14, place marker skp, k 2, k2tog, k7.
Knit 1 rnd.
Next Dec Rnd *K to next marker, slip marker, skp, k2, k2tog, rep from * once, k to end of rnd.
Rep last 2 rnds until 16 sts remain. Divide sts evenly onto 2 needles. Cut yarn, leaving a long tail.
Holding the 2 needles parallel with wrong sides of fabric together, thread a large-eyed blunt needle with one of the yarn ends and work as follows:
Insert needle as if to p into first stitch on front needle. Insert needle as if to k into first stitch on back needle. Then follow steps 1-4 as outlined below. 1) Insert needle as if to k through first st on front needle and let the st drop from needle. 2) Insert needle into 2nd st on front needle as if to p, and leave st on needle. 3) Insert needle into first st on back needle as if to p and let it drop from needle, then 4) insert needle as if to k through 2nd st on back needle and pull the yarn through, leaving st on needle. Repeat Steps 1-4 until all sts have been grafted. When finished grafting, adjust tension as necessary. Weave in ends.