This method can be applied to any number of stitches in your heel.

Put a marker at the center of the heel.

Row 1: (RS) Slip 1 stitch purl wise, knit to center marker, slip marker, knit 2 stitches past center marker, SSK (slip one stitch, to right needle, slip second stitch to right needle, put left needle through these two stitches in the front, then knit the two together) knit 1, turn the work around ready to purl back, leaving unworked stitches.

Row 2:  (WS) Slip 1 purlwise, purl 5 stitches (you can remover the marker), purl 2 together, purl l, turn work back to right side.

Row 3:  (RS) Slip 1 purl wise, knit to 1 stitch before gap, SSK (closing the gap), knit 1, turn.

Row 4:  (WS) Slip 1 stitch purl wise, purl to 1 stitch before gap, purl 2 together, purl 1, turn.

Repeat rows 3 and 4 until all stitches have been worked.