This is an exert taken from the Carving Turns: Heelside to Toeside video, which is part of the Progression Kitesurfing: Carving Turns Collection.
Once again we are looking for a gentle turn, coming out on our toeside and then switching out feet. The main difficulties of the heelside to toeside gybe is maintaining speed through out the carve and then coming out of the turn with speed so you can ride toeside or change your feet with out sinking.
This video also has a blog post with more information on this technique:Losing Speed When Gybing - How to Solve this Kitesurfing Common Mistake