|from The Opinionated Knitter|
I don't want to compare myself, directly, to Elizabeth Zimmermann, because I respect her way too much, but I'm trying to give socks the same sort of treatment she gave to seamless sweaters.
It all hinges on the "key number," which she called K, for the number of desired stitches at the chest.
I call the number of stitches used for the body of the sock S. S tells you what to do to make any toe you want.
Half of S is X. Once you know X, you can make any heel you want.
That's it. Please don't be scared off by X and S!
(If I had realized I would be pronouncing X and S, I would have chosen different variables. They sound REALLY alike, no?)