This is a Band Heel in progress, with an excel file to do the math for your size sock.Dave at Criminy Jickets has written such a clear tutorial about the Band Heel. He tells me it's an old pattern, and I am amazed that it is not being used more often.
You see, there is no gusset with this heel. You do a short flap, turn the heel, pick up a few stitches and just knit until the required length for the foot. No gusset!
Realizing that many people have their own way of making socks and the number of circumference stitches may vary, with Dave's encouragement I have created an excel spreadsheet to aid in using this heel for your own socks. Download it here or from my side panel. You will need to be able to read excel files in order to use it.
Simply type in your number of circumference stitches, hit the enter key on your keyboard, and it will automatically calculate the rest for you. No gusset, no math!
Now, it hasn't been proven to me that this is a satisfactory heel as far as comfort goes, but I really like skipping the gusset part. Having tried on the partial sock, I find it fits just fine without the traditional gusset or short rows.
And much thanks to Dave for his good math on the subject!