One "newborn" sock

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, K1
(after repeating 4 times, 24 sts remain)
Continue knitting in the round for 10 rows.

TOE SHAPING:
Divide stitches over two needles.
Next row: K1, K2tog, K6, SSK, K1 on both needles.
Next row: K around
Next row: K1 K2tog, K4, SSK, K1 on both needles.
Next row: Knit around

Graft toe together using Kitchener stitch.