Link: Knitting Sock knitting

Once finish heel flaps and heel turn (usually end with WS):

Make the sock inside (WS) facing you, heel turn on the top and instep stitches on bottom Left: SSK side; Right: K2tog side

Pick up gusset row (1st row)

  1. Place the selvage stitches to make them look like V. Use a dpn, pick ONE leg (the inner one of the wrong side) from inside to outside. The stitches should look like right leaning.
  2. When knit these pick up stitches, knit it twisted. In this case, knit normally from front.
  3. Before working the instep stitches, pick up 2 extra stitches from the legs to avoid holes.
  4. Again, make selvage st look like V, use the dpn to pick up the inner leg of V. They should look like left leaning stitches. Ktbl.

Close the gap (2nd row)

  1. When reaching to the 2 extra sts on the right side, SSK
  2. When reaching to the 2 extra sts on the left side, K2tog

Knit row (3rd row)

Knit the whole row

Decrease row (4th row)

Start decrease (usually the pattern suggests):

  1. On the right side (before the instep), K2tog, K1
  2. On the left side (after the instep), K1, SSK