This step creates a lot of controversy. First there's its name (or should I say names) and then there's the technique. For me, a pullback makes its first sound AS IT LEAVES THE FLOOR and the second when it lands. I prefer the feet flexed and toes not squished up in the shoes. I make my kids start from the balls of their feet (I do let beginners start flat foot until they get the sound, but then it’s right up on the balls of the feet). Other teachers teach a pullback as jumping in the air, tapping the front edge of the ball tap (not the tip of the toe) AT THE PEAK OF THE JUMP and then landing on the balls of the feet. I call that a pick-up, but there is no grand consensus on the name or technique. Other teachers teach a pullback like I do but starting from a heel stand (toes up in the air). My best advice is to learn as many ways to do it as possible then you can do it all the different ways.
Tip: If you can’t get the sound:
Travel more.
Flex the feet.
Partially relax your ankles.
Don’t squish your toes inside your shoes for more than a split second.
Pullback (Pick-Up, Grab-Off) = p
Tap Dance Move Shown by Rod Howell