Come into a squatting position (more doable: separate feet slightly, turn feet out in line with knees, place heels on a rolled up mat).
Fold torso inside legs; bring armpits against shins as close to ankles as possible.
Place hands on floor slightly wider than shoulder-width apart.
Separate fingers, point index fingers straight ahead.
Slide hands back to capacity.
Lean forward, lift heels.
Stay here or lift feet off floor, place inner edges of feet together (more doable: lift one foot, place it back on floor, then lift other foot).
Straighten arms, round back—bring thighs parallel to floor (more doable: keep elbows bent; more difficult: place knees against triceps, straighten arms, bring shins parallel to floor).
Grip floor with fingertips, press perimeter of palms into floor with equal pressure (weight tends to go to outer corner of hands).
Squeeze feet together; squeeze knees in.
Squeeze elbows in—forearms parallel.
Lift pelvic floor; tone abdomen.
Press hands down.