For a basic sock ill use the short row heel and do the math like so;
Take half of the total stitches and divide by three if it doesnít divide exactly just round the digit somewhere so that you get and even number. Thatís how many stitches ill wrap on each side of the heel. for example if my sock is 60sts around the heel is going to be 30sts I take that and divide by 3 and I get 10 so my heel will have 10 wrapped sts on each side of the heel before ill start picking them up again and continuing on with my sock. I also do the exact same for my toe only start on the bottom of the foot and short row up around the toes and graft on top kind of like production socks.
This is my basic method if the math comes out with an odd number then I put that extra stitch in the middle for example 31sts would be 10sts on each side and 11 in the middle thatís just what I do