Cast on 61 using Old Norwegian cast on
Divide yarn thus: needle 1 21 sts, needle 2 20 sts (instep), needle 3 20 sts
When joining in round, slip first stitch from needle 1 to needle 3
Knit 2x2 ribbing - at end of first round, purl last 2 sts together (this reduces gap)
Continue in 2x2 ribbing for about 7.5 inches (70 rows), ending at end of needle 1 (before instep stitches)
Adjust stitches on needles so that needle 2 (instep) has 32 stitches and spans two needles; remaining needle holds 28 stitches for heel flap.
Work heel flap across the one needle with 28 stitches, for 34 rows (starting with WS purl row), always slipping first stitch of each row. End w/ purl row.
Turn heel, continuing to slip first stitch because we are still in Heel Town - knit 14 + 7 stitches, ssk, knit, turn; purl back until 7 stitches remain, p2tog, p1, turn. Four stitches on either side of the gaps. Knit to one stitch before gap, ssk across gap, k1, turn; purl to one stitch before gap, p2tog across gap, p1, turn. Two stitches on either side. Repeat. Knit across heel - done with heel.
Transfer instep stitches to one needle.
Pick up 18 gusset stitches with spare needle, transfer half the heel stitches to this needle, then knit through the back of the picked up stitches. Transfer two stitches from instep needle to needle 1 and knit them. Knit across instep. Pick up 18 gusset stitches with spare needle, transfer last two stitches from instep to that needle, then knit through the back of the picked up stitches and halfway across heel stitches. Now needle one has 31 stitches, needle two (instep) has 28 stitches, needle three 31 stitches. Start decreasing gusset stitches every other round, until needles one and three each hold 14 stitches.
Foot: knit around to desired length, in this case 60 rows from the heel flap to the start of the toe.
Toe: dec rnd, knit 4 rnds, dec rnd, knit 3 rnds, dec rnd, knit 2 rnds, dec rnd, knit 1 rnd, dec every round until 16 stitches total remain. Graft toe closed.

Second sock almost the same as the first. Wabi sabe.