My heels vary depending on my mood. I'm making them using the "Magic Loop" method - I used to use double point needles but seem to have forgotten since learning the magic loop method. I start my heel when I figure my leg is long enough. The heel stitch I'm currently enamored of is K2, S1, K1 til last 2, K2. The reverse row is K2, P to last 2, K2. I repeat these rows til I have 28 rows, then do row 1 again. Then I do the heel cup. When that's complete, I pick up down one side of the flap, knit across the instep stitches, pick up 15 up the other side, knit across the heel/picked up side - that usually has 50 stitches on that side, then the instep side of 30 stitches. I then do the gusset until I have 30 stitches left on both needles and then do the foot. I only do short rows if I'm knitting the socks from the toe up. Hope this helps and isn't too confusing. If you need more help, check my profile for my email (or ask for it here - I have no objection to putting it out here) and I'll go thru it in more depth if you want.