1. Lie flat on the back in the shava-asana (the corpse pose).
2. Inhale through the nostrils. Place the palms face-down on the floor. Keeping the hips on the floor, bend the knees and bring them up toward the stomach while exhaling.
3. Inhale, then while exhaling, raise the legs straight up perpendicular to the floor. You may support your hips with your hands or leave the arms flat on the floor, whichever is most comfortable.
4. Exhale and continue to raise the legs over the head, bending at the waist, lifting the back and buttocks until the toes touch the floor directly in back of the head. Keep the feet together. If the lower back is supported by the hands try returning the arms flat to the floor with the palms facing down. If you are unable to comfortably place the arms on the floor continue to support the lower back with the hands.
5. Keep the knees straight. Breath slowly through the nostrils and hold the posture for several minutes. If you cannot touch the floor with your toes hold them as close to the floor as possible and continue to exert effort to lower them.
6. Reverse the steps to return to the shava-asana