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"Heel-toeing" is the commonly-used term for matching the speed of the engine to that of the transmission when downshifting.

For example, let's assume that you're in 4th gear at 4,500 RPM and going 100 MPH at the end of a straight, and are approaching a turn. You know you want to take exit the turn at about 60 MPH so you will have to brake, take the turn and begin acceleration. You also know that you want to be in 3rd gear to power out of the curve.

That all said, you know you will need to downshift to 3rd gear. 3rd gear at 60 MPH is probably about 5,500 RPM (these numbers are theoretical). Therefore, in order to make the shift as smooth as possible, you need to simultaneously brake down to 60 MPH and "blip" the throttle to 5,500+ RPM right before you re-engage the clutch in 3rd gear.

Done properly, this minimizes the weight transfer from the front (breaking) to the rear of the vehicle (once in third) since the shift is less abrupt, minimizes driveline strain, maximizes rear wheel grip since the tires don't get a sudden speed change, and minimizes wear on the clutch since the clutch and flywheel are spinning at closer to the same speed.