Start by crouching down, placing your hands on the floor in front of you, shoulder width apart.
Bring each leg to the outside of the arms above the elbow.
Find your balance and lift the legs away from the floor supporting the body evenly through the arms, bend the elbows a little and cross the feet together in front. Keep the feet as high as possible. Keep the gaze to one fixed point to help keep the balance.
This posture works the arms, shoulders and wrists. It requires some arm strength but it is more important to keep a good balance to maintain the pose.