I found this on Knitty.com's new Fall issue. The design starts with the heel, making it like a miniature hat with ear flaps, the flaps being the gussets,which are then joined at the point. Then stitches are picked up to make the foot section to the toe, and on the other side of the gussets stitches are picked up to make the top. It's an interesting and clever innovation on sock knitting.  Edey

Hat-heel sock

 Knitty.com

That's a cool idea! I'm going to copy it off and try it later on this year.