This is for a 72 stitch sock with a gauge of 8 to 8.5 stitches per inch. Using 2.75mm dpns or what works for you. If you use a different stitch count, you an alter my numbers to fit your stitch count. That's how I ended up with this.
Have a little faith in this tutorial. It has been test knit by people how had never done a short row before. They got it and you will, too. Even if it doesn't make sense to you at first. Just trust it and see how it goes.
& Remember that just like everything else in life, the first time may not be perfect, but it will get better with time and practice.
Short row toe with provisional cast on:
Using a contrasting color of yarn of a similar weight, crochet a chain of 42 stitches. Pull the last one tight, so it can't unravel on you, but do not knot it because you will be undoing it later on.
Flip it over and you'll see a series of bumps. Pick up 36 of the bumps. All on one dpn.
Purl back 35 stitches.
Move the yarn back as if to knit. Slip the last stitch onto your right needle and turn.
You're looking at the right side of your toe now. The yarn should be wrapped around the first stitch. Slip that first stitch onto your right needle. Knit 34 stitches.
Move yarn forward as if to purl and slip last stitch.
Purl 33 stitches. Move yarn back as if to knit. Slip next stitch onto right needle. Move yarn forward.
Knit 32 stitches. Move yarn forward as if to purl. Slip next stitch. Move yarn back.
Turn your work.
Purl 31 stitches. Move yarn back as if to knit. Slip next stitch onto right needle. Move yarn forward and turn work.
Continue doing this until you have worked ten stitches on both sides.
Once you have worked ten stitches on both sides, purl to first wrapped stitch. Pick up the stitch and the wrap and purl into them. Then wrap the next stitch. Tug to make sure it's tight-ish.
Knit to first wrapped stitch. Knit into both the stitch and it's wrap. Wrap the next stitch tight-ishly. (Yes, it's a word.) Keeping these wraps a bit tight will help prevent any gaps that might want to form. This is also referred to as "keeping your shit tight".
Turn work and repeat until all stitches and wraps have been worked.
Split those stitches onto two dpns.
Find the end of your crocheted chain and gently undo it. Using a dpn, pick up the live stitches. Pick up 19 stitches on one dpn. Then use another for the rest of the stitches. The last stitch will look more like a twisted loop. That's okay. That's just how it looks. No, I don't know why.
Now you have 72 live stitches on four dpns.
Figure out which side you want for the instep and which side will be the top of your foot. Move dpns accordingly.
It's easier to have the foot stitches on one dpn and split the instep stitches onto two dpns. If you knit 16 sts on one instep dpn and 19 on that same dpn the next time around. Then back to 16 and so forth, it will help prevent ladders.
Work foot of sock as desired.
For short row heel:
You will want to put transfer the stitches for the foot onto two dpns and have your heel/instep stitches on one dpn. Purl back 35 sts and wrap stitch #36. Then repeat what you did for the toe.
Once you have worked your heel, you will want to pick up extra loops for the first stitch on the foot and the first stitch of the heel. This will help prevent gaps. This is a bit hit and miss.
I usually pick up three or four on the first foot stitch and two on the first heel stitch because that's all I can get over there, but your mileage will vary.
Once you have worked your heel, you can move your dpns around as you like. No need to keep the instep/heel stitches together or the foot ones.
Knit cuff as desired.
The nice thing about short row heels is that they go either way, and who doesn't love that? You can use them knitting a sock cuff down or toe-up. The technique does not change.
If you are knitting cuff down and want to use short row toes, you would kitchener them closed at the end. This is my favorite way to go, but that may just be me.
Did any of that make sense?