Heel:
Knit 2, purl 2, for 3 inches.
Knit plain 8 inches.
Divide stitches: 28 on first needle (for heel), 14 on second needle, 14 on third needle.
First needle (*): Knit 1 row, turn. Purl 1 row, turn. Repeat from (*) until you have 27 rows. Always slip first stitch.
To Turn Heel:
Begin to turn heel on wrong side.
Slip 1, purl 15, purl 2 together, purl 1, turn.
Slip 1, knit 5, slip 1, knit 1, pass slipped stitch over knit stitch, knit 1, turn.