Have a seat middle of mat, facing long edge of mat.
Bring heels in line with far corners of mat so that legs are at a 90-degree angle or beyond.
Place hands on floor beside hips.
Flex feet, point knees up.
Curve low back in (more doable: bend knees or sit up on a block/blankets).
Stay here, or hold big toes with first two fingers and thumbs; lower chin to floor (more doable: place forearms—or hands—on floor, elbows under shoulders. Interlace fingers, press palms together).
Round back evenly.
Tone thighs, tighten kneecaps, firm hamstrings.
Press thighs down.
Press fingers, big toes together (if forearms on floor, press them down, back).
Tighten glutes, press tailbone down, tone abdomen.
Do not allow legs to tilt in or out.