When you have finished picking up all of the stitches for the heel, count your total number of stitches and divide them evenly among 3 needles. You may have to have 1 less or more on one of the needles to do this. For example, if you have 84 stitches, then you can place 28 stitches onto each needle. But if you end up with 85 stitches, then 1 needle will need to have 29 stitches on it and the other 2 will have 28 stitches. When your stitches are divided evenly among the 3 needles, begin knitting in the round. This will start to form the foot section of the stocking. Knit several rounds until the foot section of your stocking is about 4 inches (10 cm) or longer. After the foot section measure about 4 inches (10 cm) from the heel, you can start to decrease the total number stitches in each round. Knit the rounds as usual, but knit 2 stitches together when you reach the last 3 stitches in the round. Then, knit 1 and repeat the round. Continue decreasing in this way until you have a total of 28 stitches. the remaining stitches. When you have 28 stitches left, bind them off. To bind off, knit the first 2 stitches in the round, then slip the first new stitch over the second new stitch. As you do this, let the first stitch to slip off the then of the needle. Then, knit 1 and slip the first stitch over the second stitch again.  Repeat this until you have worked all of the stitches off of your needles. Make sure to leave a long tail (12 inches (30 cm) or longer) so that you can use the tail yarn to weave the toe opening closed. Thread the tail yarn through the eye of the yarn needle. Then, begin sewing the opening closed. Match up the bound off stitches and sew through 2 at a time to close up the opening. When you get to the end, insert the needle into the inside of the stocking’s toe and then-then turn the stocking inside out to secure it from the inside and hide the knot.
Divide stitches evenly among 3 needles again. Knit until the foot section measures 4 inches (10 cm) or longer. Decrease until the total number of stitches is 28. Bind off Sew the opening closed.