With C, cast on 48 sts. Divide sts onto 4 needles. Place marker for beg of rnd. Join by working the first st on left hand needle with the working yarn from the right hand needle and being careful not to twist sts.
Work in K2, p2 Rib worked in rnds for 5 rnds.
Change to A.
Work in St st worked in rnds (k every rnd) until piece measures about 9 in. (23 cm) from beg.
Note: Heel is worked back and forth in rows over 24 sts, on 2 needles only. The rem 24 sts, on the other 2 needles, are for the instep (top of foot), and will be worked again after the heel is complete. Remove beg of rnd marker. If desired, sl instep sts onto a holder for now.
Row 1: Sl 1 as if to purl, k23, turn.
Row 2: Sl 1 as if to purl, p23, turn.
Rows 3-14: Rep last 2 rows 6 times.
Row 15: Rep Row 1.
Note: To turn (shape) the heel, short rows are worked over a portion of the heel flap sts. To work short rows, the instructions will tell you to 'turn' before you reach the end of the row, when you turn, leave the rem sts unworked.
Row 1: P12, p2tog, p1, turn.
Row 2: Sl 1 as if to purl, k1, ssk, k1, turn.
Row 3: Sl 1 as if to purl, p to 1 st before gap made by sl st on last row, p2tog, p1, turn.
Row 4: Sl 1 as if to purl, k to 1 st before gap made by sl st on last row, ssk, k1, turn.
Rep Rows 3 and 4 until all sts have been worked, end with RS row - there are now 12 sts for the heel. Note: On the last 2 rows there will be no heel stitch to work after the p2tog or ssk.
Next Rnd (RS): K across heel sts; with same needle, pick up and 9 sts across side of heel flap; with needles 2 and 3, k across 24 top of foot (instep) sts; with needle 4, pick up and 9 sts across other side of heel flap and with same needle k across 6 of the heel sts - 54 sts at the end of this rnd.
Place marker, this is the new beg of rnd.
Rnd 1: Knit.
Rnd 2: K to last 3 sts on first needle, k2tog, k1; k all sts on 2nd and 3rd needles; on 4th needle, k1, ssk, k to end - 52 sts at the end of this rnd.
Rep last 2 rnds until 48 sts rem (12 sts on each needle).
Work in St st until foot measures about 7 in. (18 cm).
Next Rnd: *K to last 2 sts on first needle, k2tog; rep from * on each needle around - 44 sts at the end of this rnd.
Next Rnd: Knit.
Rep last 2 rnds until 24 sts rem (6 sts on each needle).
Next Rnd: *K to last 2 sts on first needle, k2tog; rep from * on each needle around - 42 sts at the end of this rnd.
Rep last rnd until 8 sts rem (2 sts on each needle).
Cut yarn, leaving 6 in. (15 cm) tail. Thread tail through rem sts. Pull gently to close opening. Knot to secure. Fasten off.
With B and C, following chart, embroider duplicate st tree, positioning the tree on Stocking as desired.
Work with 2 double pointed needles, with C, cast on 3 sts. Knit the 3 sts. Do not turn work. *Slide sts to other end of needle and knit them, pulling yarn tightly across the back of the work, (do not turn work); rep from * for a total of 32 rows. Bind off. Fold cord in half, and sew ends inside top back of Stocking for hanging loop.
Weave in ends.