Welcome to the TUTIEFOOTIE Tutorial

aka. The Ped Tred

The setup is comprised of three independent elements/groups: the Leg, the Foot Target/Controller and the Heel Target Null. What follows is not a step by step how to put the set up together but more like a layer by layer introduction to the components. To actually duplicate the set it would be best to read thru first. Or you can just down load the project file at the bottom of the page.

The Leg is pretty basic except that the Toe bone is not a part of the IK chain. It's actually a child of the Main Foot Control Bone. This is because despite all the constraints that will applied to the foot, when the hips etc are moved it will still influence the foot bones. By removing the Toe from the IK chain, the Toe will be immune to the the IK chains effects. 
I use Nulls because they are easier to select from a wider variety of angles, but you can use bones if you like. The Shin Bone is kinematically constrained to the Ankle Null. The Foot Bone is likewise constrained to the Arch Null. This allows the Heel to be raised independently of the rest of the Foot. The Main Foot Bone is contrained to the Heel Null, the Toe Bone is constrained to the Toe Null. Either 'Aim At' or 'Kinematic' can be used. Remember to lock your offsets. 
The having the Main Foot Bone reversed allows solid planting of the Toe/Ball of the Foot. More bones could be added in this area to deal with different anatomies. You get the idea. 
As a result of using a constraint, the Heel of the model is not a solid pivot point but the Heel Null functions a both a target and a marker. 
(mutters something about an achilles heel, then runs for cover) 
Shown here is how the Heel and Toe are raised. The Toe Null and the Ankle Null are the children or the Toe Lever and Heel Lever, respectively. When I just want to rotate a Target on one plane I prefer to use the Roll Handle of the bone or null. You can see the the Lever bones are perpedicular to the foot for this reason. For the sake tidiness, I apply a Spherical constraint to these types of levers. I know how some people feel about these contraints, but don't worry just put zeros in all the fields except for the roll. now you can grab these bones without adding to the confusion. Their actual postion is not critical. I just thought putting them in-line with the pivot points of the bones that they control would be a good idea. 
The Heel Roll is the Parent of the Heel Lever. The only time the Heel Roll comes into play is when the heel is both off the ground and the Foot is positioned out away from the body. This pose having the leg at an angle causes the heel to rotate. So it's basically used to fine tune. 
Also, towards correction/fine tuning, I use the Roll of the Heel Null by applying a 'Roll Like' constraint to the Foot Bone. 
PED TRED PROJECT FILE