Bend knees slightly—knees in line with toes.
Wrap left leg around right leg—bring left big toe to Achilles tendon, flatten left foot against right calf (more doable: single cross legs; do not wrap foot around calf).
Wrap left elbow under right elbow, place palms together (more doable: place backs of hands together or hold shoulders).
Move head directly above hips.
If shoulders are feeling good, press palms, elbows together.
Press elbows into abdomen, abdomen into spine (more doable: lift elbows—upper arms parallel to floor).
Move shoulders down.
Squeeze legs together.
Lift chest, stretch spine.
Repeat on the second side.
Garudasana is a good prep for inverted locust (viparita salabhasana prep), peacock (mayurasana), and twisted pigeon 2 (eka pada rajakapotasana prep).