When knitting a sock from the top down, simply choose your favorite short row heel technique - wrap and turn, yarn over, shadow wrapped, German or pinned - and starting at the bottom of the foot, knit the toe the same as the heel. Then join the toe stitches to the stitches across the top of the foot using either the Kitchener stitch or a three needle bind off.
Short Row Sock Toe
Many thanks to Skacel for providing the Zitron Trekking XXL yarn that was used in this tutorial. This yarn is available locally at many yarn shops and online at Makers' Mercantile.
If you'd like to try this technique in your next pair of socks, the Azalea Socks pattern in my shop uses both a yarn over short row heel and toe.