Heel and toeing the same as double clutching?

[Mute0@aol.com]

Ok this is the question i have - Does heel+toeing accomplish the same thing
as double declutching?
As far as i know (which isnt very far) when you doubleclutch you-
Press the clutch, shift to neutral
Get engine up to speed of lower gear
press clutch and shift to lower gear

SO - does heel+toeing just do this in one step?

Thanks
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