Shoulder even with leg sounds about right to me. I did a lot of work with food initially teaching the dog to target my leg with their shoulder while he looks up at me. It doesn't really look much like heeling because we're not moving much (one or two steps forward, quarter turns to the right, etc.) and I do that in the family room.
As far as the finish. Basically it's just how your dog gets into the heel position from the front sit. There's a couple different ways to teach it/do it. The older more standard way is to just move around the back. (From the front sit, the dog moves to your right around your back to come in on the left.) This can be easier to teach, and easier for the dog (especially bigger longer shepherds). It usually doesn't look as cool though as the "flip" finish. Which I'm not really sure how to teach...since I've never done it before! It has alot in common with the IPO left turn...which was discussed here...
http://www.germanshepherds.com/forum/ubbthreads.php?ubb=showflat&Number=620733&page=3#Post620733
As far as the finish. Basically it's just how your dog gets into the heel position from the front sit. There's a couple different ways to teach it/do it. The older more standard way is to just move around the back. (From the front sit, the dog moves to your right around your back to come in on the left.) This can be easier to teach, and easier for the dog (especially bigger longer shepherds). It usually doesn't look as cool though as the "flip" finish. Which I'm not really sure how to teach...since I've never done it before! It has alot in common with the IPO left turn...which was discussed here...
http://www.germanshepherds.com/forum/ubbthreads.php?ubb=showflat&Number=620733&page=3#Post620733