My method of short-rowing for both the heels and toes of my socks is very simple and is the method used in "Knitters Handbook"by Montse Stanley for mitred corners.
I use markers only to make it easier to see which are the "live" stitches - they're not actually essential.
There are no wraps or yarn-overs, instead when you're ready to work the first row of the heel, work to the last but one stitch, *turn and place a marker on the RH needle. Slip the first stitch on the LH needle purlwise (with the yarn at the back for a knit row and in front for a purl) to the RH needle and work to the last but one stitch. Repeat from * until you have about 12 stitches between the markers.
This is the situation here:
Now to short-row-back incorporating all the stitches the other side of the markers:
Work to the stitch before the marker and slip this stitch purlwise to the RH needle. Discard the marker and insert the tip of RH needle (from right to left) into the "nub" below the next stitch on the LH needle. Put the tip of the LH needle into these 2 stitches and knit them together through the back on knit rows and purl them together on purl rows. Turn and slip first stitch then work to stitch before marker etc.. Continue until all markers have been discarded and you are now ready to continue working in rounds.
In this photo the last stitch before the marker has been slipped to the RH needle, the marker has been discarded and the pearl-headed pin tip is just under the "nub".
In this next photo the "nub" is on the RH needle.
The "nub" and the slipped stitch are being knitted together through the back:
Knit 2 together is completed and you are ready to turn:
The "nub" and the slipped stitch are being purled together on a purl row:
This is described as part of an actual sock here