Sit in padmasana.
Slowly slide the two arms between the calf and thigh of each leg. This insertion is easier if the arms and legs are wet or oiled.
Insert the arms until you can bend them at the elbows under the calves.
Fold the arms upwards and raise the legs.
Simultaneously maintain balance of the body so that only the bottom of the spine rests on the floor; this is much easier than it looks. This is the final pose.
Stay in the final pose for as long as you feel comfortable.
If you wish you can close the eyes. Then lower the arms and legs. Release the arms from the legs.
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