CO 40. (20 provincially with corchethook).

Knit toe:
1: purl all sts.
2: k19, wrap n turn.
3: p19, wrsp n turn.
4: k until last st before wrapped st, wrap n turn.
5: p until last st before wrapped st, wrap n turn.
Continue this until you have desired sts between the wrapped sts. In this case, I had 8.

Other side of toe:
1: k until wrapped st, pick up wrap and knit that together with the st. Wrap n turn. (You will now have wrapped the st two times).
2: p until wrapped st, pick up wrap and purl that together with the st. Wrap n turn. (You will now have wrapped the st two times).
Continue with picking up wrapped sts like this until all but one st have been worked.

Decide wich is upper foot and transfer 1 st to that: 21 sts on one needle and 19 on the other:
Lace-pattern: From Hedera.
1: k1tbl, p2, yo, ssk, k1, k2tog, yo, p2 twice. End with k1tbl. K all 19 sts on foot.
2: k1tbl, p2, k5, p2 twice, end with k1tbl. K all sts on foot.
3: k1tbl, p2, k1, yo, sl1, k2tog, psso, yo, k1, p2 twice, end with k1tbl. K all sts on foot.
As 2.

Continue pattern until 3,5 or 4 cm from desired lenght. For size 37-37 I had 10 repeats of Hedera-lace-pattern before knitting heel.

Make heel as toe, I had 10 sts between wrapped sts.

Knit heel sts in st st for one repeat before beginning Hedera-lace-pattern in all sts round. I slipped last st from upper foot back to second needle, so both needles began with k1tbl.

Knit in pattern until you have reached desired length of foot and k1tbl, p1 all sts for about 5-10 rounds.