OK Lets just clarify this again to clear up the BS. There is rev matching by clutch-in-shift-rev-clutch-out, then there is clutch-in-shift to N-clutch out-rev-clutch in-shift-clutch out. The latter is called double clutching and doesn't wear your synchros as much as what most folks here are doing which is single clutch rev matching. If you just press and depress the clutch once, all you are doing is spinning the engine, but not the input/lay shafts of the transmission which are dropping once you begin shifting. Feel free to single clutch with modern synchro transmissions, but if you ever aspire to driving a racing transmission, I'd learn to double clutch when rev matching. Heel toe is just applying the brakes while rev matching. If it still doesn't make sense or to see it graphically, buy a book.