First you will need one or two skeins of sock yarn.  The number needed depends on how big the skein is; for an average pair of socks you will need approximately 285 yards of worsted weight sock yarn.  I found it much easier to learn with thicker yarn and bigger needles.  After you have the basic technique down you can go to thinner yarn and smaller needles. Think about kindergarten and those big pencils, same theory.  You will need a set (4 or 5) size 7 double pointed needles.  I prefer bamboo needles 5 inches long, however any size 7 double pointed needles will work.

1. Cast on loosely 36 stitches and divide among 3 needles, lets say 12 on the first needle, 12 on the next needle, and 12 on the last needle, hum, guess I could have said 12 on each needle, oh well too late now!   Being careful not to twist the yarn knit the first round and join together, which basically means just keep knitting in a circle.  After you have made it all the way around start the next row with knit 2, pearl 2, continue in this manner until you have at least 2 inches of ribbing.  If you wish you can continue with the ribbing for approximately 6 inches.  The choice is up to you, although it may be easier to use straight knitting (stockinette) for the other 4 inches, again up to you.
2. Yes, you guessed it, now it is time to start the dreaded heel, sorry, but is not remotely as bad as you may think, it happens to be my favorite part of the sock!  First we need to divide the stitches again, on needle one 18 stitches, 9 stitches each on needles 2 and 3.
3. On the needle with 18 stitches (needle one) the wrong side should be facing you with the yarn on the right side.  You will want to slip the first stitch, pearl wise, and then continue to pearl to the end of the 18 stitches. Next turn and slip the first stitch, knit a stitch, slip a stitch, repeat to the end, you should end with a knit stitch.  Continue with these two rows until you have completed 20 rows.  You should end on a slip one, knit one row.
4. Now for the fun part!!  Turn the heel!!!  The wrong side should be facing you at this point, meaning that you are going to pearl.  You want to pearl two stitches past the center of the work which in this case will be 11 stitches.  Next pearl the next 2 stitches together, then pearl 1 more stitch and turn (flip the sock over).  Next you want to slip the first stitch onto the right needle, remember to pull the yarn somewhat tight, you do not want too much slack.  Knit the next 5 stitches, knit the next 2 stitches together, knit one more stitch and turn (flip the sock over).  Again slip the first stitch over (you should have the wrong side of the sock facing you) and pearl until you are one stitch away from where you turned before,  as you get close to this point you will notice a large gap between the 2 stitches,  it is these 2 stitches that you want to pearl together, then pearl one more stitch and you guessed it turn the sock over.  Continue in this manner until  when you knit or pearl the 2 stitches together and knit or pearl the next stitch you have no more stitches on the needle you will have 12 stitches remaining on the needle at this point, congratulations you have turned the heel, see not that hard!
5. Now it is time to pick up the stitches on the sides of the heel flap. For this pattern you will pick up and knit 10 stitches on each side of the heel flap. I like to use two new needles for this part of the sock. Simple put one needle through each of the 10 stitches along the side and use the other needle to knit them onto the needle you use to pick up the stitch. When you have 10 stitches on the needle it is time to knit the next 18 stitches onto one needle. You now have one needle with the 10 stitches you just picked up; the next needle will have 18 stitches on it. You will now pick up 10 stitches on the side of the heel flap just like you did on the other side. Once you have this done continue to knit half of the stitches (6) on the needle which is the heel needle, this will give you a total of 16 stitches on this needle. Now you will need to need the remaining 6 stitches onto the next needle, the other side of the heel flap.  You now have three needles, needle one with 16 stitches on it, needle two with 18 stitches, and needle three also with 16 stitches. Knit across needles two and three and you are ready to begin the gusset. 
6. Now you should be back at needle one. Knit to 3 stitches from the end, knit 2 stitches together, then knit the last stitch on the needle. Knit across the middle needle. Knit the first stitch on the 3rd needle; slip the next 2 stitches knit wise, knit those 2 stitches together, knit to the end of the needle. The next round you will knit the whole way around. Repeat these 2 rows until you have 9 stitches on needles 1 and 3. Now we are ready to race to the toe. 
7. Continue knitting in the round until you are 2 inches from the end of your toes, or the toes of whomever you are knitting the socks for. When you reach this point it is time to start reducing for the toe. This is done in much the same manner as the heel gusset. You will knit until 3 stitches from the end, knit 2 stitches together, then knit the final stitch. On the next needle knit the first stitch then slip the next 2 stitches knit wise, then knit them together. Knit until you are 3 stitches from the end (same needle), knit 2 together, and knit the last stitch on this needle. On the 3rd needle knit the 1st stitch, slip the next 2 stitches knit wise, then knit them together, knit to the end of needle 3. The next round you will knit all the way around. Repeat these 2 rows until you have 3 stitches on needles 1 and 3 and 6 stitches on needle 2. You need to knit the stitches from needles 3 and 1 onto one needle. You will now have 2 needles each with 6 stitches. 

8. Now it is time to finish the sock. How you might ask? The Kitchener stitch of course! You will need to cut the yarn so you have a 6 inch tail. With a yarn needle and the tail on the back needle, thread the needle knit wise through the first stitch on the front needle and slip it off the needle. Then pass the needle pearl wise through the next stitch leaving it on the needle. Make sure you pass the yarn under the needle and then pass the needle pearl wise through the first stitch on the back needle. Slip it off the needle then pass the needle through the next stitch on the back needle knit wise and leave it on the needle. Work in this manner until all stitches are off both of the needles. Pass the needle to the inside of the sock and tie off and work in the loose end. And there you have it your first sock is finished, try it on and see how it fits. Make one more and you have a pair:)