Sit on the floor with the legs extended in front of the body.
Fold the left leg and place the left foot on the floor beside the right thigh.
Then fold the right foot on top of the left thigh. Without straining, try to place the heel of the right leg as near as possible to the abdomen. Adjust your body to a comfortable position. Hold the back, neck and head upright.
Place the hands on the knees or clasp them and place them in the lap.
Close your eyes and relax the body.
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