Quick and easy. Worsted weight yarns, size 8 (US) needles. Knit flat, seamed up the back.
Divide for Heel
(RS) K13 and sl to holder for right half of heel; k17 and sl to 2nd holder for instep; k13 for left half of heel. Work on these 13 sts only. Should read k27 and sl to 2nd holder for instep.