Here is one finished "newborn" size sock next to a size 6-12 month sock for comparison. CUFF: On size 3 double point needles, cast on 24 stitches. Divide evenly on to three needles, join and work in the round as follows: (K1, P1) around for 15 rounds. DIVIDE FOR HEEL: Transfer 12 stitches on first needle, and six stitches on the other two needles.Heel flap is knit back and forth on these 12 stitches for 12 rows. Odd rows: slip 1, knit across Even rows: slip 1, purl across TURN HEEL: Next row: slip 1, knit 7, k2 together, k1 turn work Next row: slip 1, p5, p2tog, p1 Next row: slip 1, k5, k2tog, k1 Next row: slip 1, p5, p2tog, p1 Next row: knit GUSSET: Pick up and knit 6 slipped stitches along the side of the heel flap, putting the first 2 on Needle 1. Knit across needles 2 and 3. Pick up and knit 6 slipped stitches along the other side of the heel flap, putting the last 2 on Needle 1. Next 4 rounds: Needle 1: K across Needle 2: K1, K2tog, Knit across Needle 3: K to last 3, SSK