Step by step instructions:
Kneel on the floor and bring your feet together so your big toes touch. Sit back on your heels and separate your knees to hip width.
Exhale and bring your torso down between your legs. Nestle your lower back and hips on to your inner thighs and lengthen your tailbone away from the back of your pelvis. Relax your neck and lift the base off your skull away from the back or your neck.
With your palms facing downwards, extend your arms so they are either side of your head (or keep them parallel to the body, if preferred). Make sure your shoulders and elbow joints are soft.
Stay in this post from anywhere between 20 seconds and a few minutes, inhaling softly and deeply.