Lift off throttle, apply brakes. Push in clutch, go from say 3rd to 2nd and the goal is to match the engine rpm in 3rd gear to the prospectice rpm in 2nd gear.. you have to get a feel for what that is. Keep the bal of your foot on the brake and rotate the heel over to the throttle and blip it to the prospective rpm and let clutch back in. It's a quick motion that takes a lot of getting used to. Most people don't learn it overnight!

Easiest way to learn is to practice downshifting and rev matching without braking.. just push in clutch, downshift, rev match and let in clutch. this will get you used to the required rpm change and you can add in the braking later.

 

I've tried it a couple times.... sometimes its a perfect match sometimes not... but whenever I got it in perfect with the perfect rpm it feels oh so good... like damn I did it hahahaha.... practice makes perfect when it comes to heel toe....