One of the guys on our BMW M5 message board found this great write up which technically describes the mechanics of how to properly perform Heel and Toe rev matching and downshifting. I thought you might find this useful and interesting. I learned how to use Heel and Toe at a very young age as I learned to drive on a stick in my Dad's Ford F350 truck; so I don't even think about it or realize that I am doing it now. However, I've had a lot of people ride with me in the R or the M5 and ask how to do this? This is how....
Heel and Toe Techniques
Heel and Toe Techniques