Standard heel for Octopus’ Garden:
The heel is worked back and forth along the next 27 [31, 36, 38] stitches and using a new needle. The remaining stitches will be held while you work the heel. (Slip the extra 2 [0, 2, 0] sole stitches onto instep needle. This will balance the pattern on the instep.)
Row 1 (right side): slip 1 stitch, knit to end.
Row 2: slip 1 stitch, purl to end.
Repeat rows 1 and 2.
Repeat these 2 rows 16, [16, 17, 17] more times.
27 [31, 36, 38] stitches
Row 1 [RS]: K15, [17, 19, 21] ssk, k1, turn work. Row 2 [WS]: Sl1, p3, [5, 7, 8] p2tog, p1, turn work.
Repeat these two rows until all stitches have been worked.
16, [18, 20, 22] stitches remain.
You are now ready to pick up stitches to form the gusset. Pick up and knit 16, [17, 18, 19] stitches.
Resume chart pattern where you left off over instep needle(s).
Using a new needle, pick up and knit 16, [17, 18, 19] stitches, then divide heel stitches so you have an equal number on each of the needles with gusset stitches.
Rnd 1: K to last 3 stitches of needle, k2tog, k1; work next round of chart pattern instep, k1, ssk, K to end of needle.
Rnd 2: K to end of needle, work next round of chart pattern over instep, K to end of needle.
Repeat Rounds 3 and 4 until you have decreased down to the original cast on number.