I have to admit that the whole subject of working the gusset decreases in pattern turned out to be a lot more complicated than I expected, and harder to describe. Therefore, I'm going to give you some ways to avoid doing it if you want to.
One that I can think of is the Peasant or Afterthought heel, which is made by knitting a waste yarn into half the stitches where the heel will go, then knitting the next round as usual, and finishing the sock. Take out the waste yarn, pick up the loops on both sides, knit a round or two, and make a toe. No kidding, the heel shaping is just like a wedge toe.
Another is the short-row heel. These and other heels are described in the Socknitters Tips and Tricks section. You can also find them in basic sock books like Nancy Bush's Folk Socks.
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