I have not made this pattern, but I have the book. Just looking at the pattern, I can see that when you are done turning the heel, there are nine heel stitches. The gusset has you make stitches along the right edge of the heel flap, the front of the foot, and the left edge of the heel flap. I would think those 9 stitches would be along the BOTTOM of the heel flap. The number is right for it. Have you tried that?

Thank you Donna, that is what I thought too, but on page 5 in illustration sock terminology they are showing the gusset as at the side of the heel flap and I think that is what is throwing me. I am doing the gusset at the end of the heel flap and continuing on , hopefully this will work out.
Thanks again.

Yes, the gusset is at the side of the heel flap, but you must crochet in rounds for the gusset. I do believe you must include those 9 heel stitches, just as I would if I were knitting a pair of socks.

Ok, so those nine stitches are not the gusset, just there to make the end of the heel flap fit a little better . And the decreasing I'm doing with the sc2tog in round 3 is at the edge of each end of the heel flap. then I am sc around the foot until I have 44 stitches remaining, that is the gusset.

this is how I have done it and now I am on the foot round 1.