Matching tranny rpm to motor rpm by bliping the throttle so you don't get the jerk on the downshift.

Takes practice.

Here's a clip

 

using your right foot keeping your heel on the brake and toe on the gas pedal, and feathering both while your downshift to a lower gear

***edit*** doh! I got beat !~

 

use to be the other way around when the gas pedal was in the middle, that's why the call it heel toe. If you have everseen the recent exotic car competition vids posted on the web from the twin ring course or Motegi the asian drivers use the classic style or heel toe. I had to develope my own(or an existing one, never knew anyone who does it like me) style because my feets is big

 

since what? you don't have any toes left?