With A, cast on 66 sts loosely. Divide into 22 sts on each needle, placing marker on first st for beg of rnd.
1st rnd: Knit.
2nd rnd: Purl.
Rep last 2 rnds of garter st until work measures 3 ins [7.5 cm], ending with knit rnd and inc 4 sts evenly across last rnd. 70 sts. Place marker at end of last rnd. Break A. With MC, cont knitting in rnds until work from marked rnd measures 11½ ins [29 cm].
Heel: Slip last 17 sts from 3rd needle and first 18 sts from first needle onto 1 needle for heel, having marker in center. Leave rem 35 sts on 2 needles for instep. Break MC.
With WS facing and A, proceed across 35 heel sts: 1st row: (WS). Sl1P. Purl to end of row. 2nd row: Sl1. Knit to end of row. Rep last 2 rows until heel measures 2 ins [5 cm], ending with 1st row.
Shape heel: 1st row: (RS). K22. ssk. K1. Turn.
2nd row: Sl1P. P11. P2tog. P1. Turn.
3rd row: Sl1P. K12. ssk. K1. Turn.
4th row: Sl1P. P13. P2tog. P1. Turn.
5th row: Sl1P. K14. ssk. K1. Turn.
6th row: Sl1P. P15. P2tog. P1. Turn.
7th row: Sl1P. K16. ssk. K1. Turn.
8th row: Sl1P. P17. P2tog. P1. Turn.
9th row: Sl1P. K18. ssk. K1. Turn.
10th row: Sl1P. P19. P2tog. P1. Turn.
11th row: Sl1P. K20. ssk. Turn.
12th row: Sl1P. P20. P2tog. 22 sts. Break A.
With RS facing and MC, pick up and knit 12 sts along left side of heel. With 2nd needle, K35 instep sts. With 3rd needle, pick up and knit 12 sts along right side of heel. K11 heel sts onto 3rd needle. Slip rem 11 sts of heel onto beg of first needle. 81 sts divided as: (23, 35, 23).
1st rnd: 1st needle: Knit to last 3 sts. K2tog. K1. 2nd needle: Knit. 3rd needle: K1. ssk. Knit to end of needle.
2nd rnd: Knit.
Rep last 2 rnds to 69 sts, divided as: (17, 35, 17).
Cont knitting in rnds for 5½ ins [14 cm] from pick up rnd. Break MC. Join A.
Shape toe: 1st rnd: 1st needle: With A, knit to last 3 sts. K2tog. K1. 2nd needle: K1. ssk. Knit to last 3 sts. K2tog. K1. 3rd needle: K1. ssk. Knit to end of needle.
2nd rnd: Knit.
Rep last 2 rnds to 35 sts. Cast off. Fold toe flat and sew seam.
Fold cuff to RS.
Loop: With MC, cast on 20 sts. Cast off. Fold in half and sew in position.