From a kneeling position, cross your right leg over your left just above your left knee. Place the top of your right foot on the floor alongside your left ankle. Exhale and sit back onto your heels, keeping thighs and feet together. Bring your focus to the low belly and pelvic floor, observing the movement of the breath.
Gaze gently at your knees as you place your right hand on your right knee, and your left hand on top of the right. Bring the chin toward the sternum; inhale to sit tall and straight.
Release your jaw, tongue, and palate and breathe smoothly, allowing your heart to float, collarbones to broaden, and coccyx (tailbone) to drop as your low back ribs spread on the wave of the breath. Hold this form for at least 10 rounds of breath.
Inhaling, lift your head and gradually tilt it back to extend the lower neck. Rotate your left shoulder forward as you reach that hand up your back with the palm facing out. On an inhale, reach up with your right arm. Bend your right elbow, drop your right arm down your back, and clasp your hands together behind your back.
Now, roll the top of the left shoulder back. Point your right elbow at the ceiling and your left elbow toward the floor, and gently pull your arms in opposite directions. Drop your sitting bones toward the floor and softly squeeze your legs together to create the sense that your upper body is floating above the foundation of your legs. Breathe smoothly, softening the tongue and jaw while listening to the sound of the breath. Hold the posture for at least 5 breaths.
Release the pose on an inhale. Switch the cross of your legs and repeat on the other side