How to heel and toe?

[Alex12]

Hi there pistonheaders, just wondered if anyone could help me out? this might sound a bit dumb to some of you but here goes.
Although iv been driving for quite some time now i still cant work out how and why people use the "heal toe" method, iv always wanted to try it but dont really know how and what benefits this would have on the performance of my car?

Any help would be greatly appreciated

cheers

[Alex12]

cheers DON for such a fast reply, great help however when pressing the throttle do you have to try and get the engine revs with the clutch down to what the revs would be whilst driving in that gear? or does any amount of throttle help provide a smooth downshift?

cheers