Distribute sts on needles-Needle 1 16 sts, needle 2 12 sts, Needle 3 16 stst
Cast on 44 sts and k2p2 rib for 27 rows.
Knit 7 rounds.
Divide for heel and Instep.
K 11 sts from 1st needle on to 3rd needle. These will be your heel sts and will have your beg marker in the middle. Distribute remaining 22 sts on to 2 needles, 11 sts each. These are for the instep and will be worked after heel flap. Back to the 22 heel sts.