Rest on the floor lying on your back.

Slightly bend the knees outward and take the feet a little closer.

With an exhalation raise the pelvis upwards. Then on the inhalation raise one leg straight up.

When the leg is raised like this weight falls on the outside of the other leg. Therefore roll the leg in the way and push down on the big toe.

Use the thumbs to help support the lower back and push the sides of the palms into the body.

This will make the posture easier to hold.
Make sure there is no strain around the shoulders and neck. When tension is allowed to remain in these areas the mental body (Manomaya Kosa) cannot feel peace.