Heel & Toe

[ricematthews]

I think that Pat and Scott each got part of this.

The general idea is so that you can double clutch during your downshift
while applying the brakes at the same time.  Double clutching is used for a
few reasons:  1.)  To match revs for a non-synchro transmission so you can
get the car in gear, 2.) to make a smoother transition to the next (lower)
gear, and 3.)  to keep your revs up so the motor keeps it's power - keeps
the turbo spooled up in a turbo, but also keeps the car on cam even when
there is no turbo involved.  You may typically do this entering a turn -
thus the need for the brakes.  In a performance situation, you generally
want to keep the power on so you can accelerate through the turn.

Heel and toe does come in handy when you let out the clutch on an incline
(or you could buy one of those Suburu's with the "hill holder clutch", or
better yet - get used to your clutch  :-)

I'm not sure when you'd want to heel & toe in the snow.