Step 1:

Get on your hands and knees with your wrists under your shoulders and your knees under your hips.

Step 2:

Bring your forearms to the floor, keeping your elbows directly under your shoulders.

Step 3:

Now Clasp hands around the opposite elbow. Adjust as needed to ensure your elbows are shoulder-width apart.Now Release your hands from your elbows.

Step 4:

Clasp your hands together on the floor, interlacing your fingers.
Place the crown of your head on the floor. The very top of your head should be down—neither too forward nor back. The back of your head will rest at the bases of your thumbs rather than your hands holding your skull. Lift your hips and straighten your legs as if you were doing Downward-Facing Dog. Carefully walk your feet in toward your head until your hips are as close to your shoulders as possible.
Step 5: Maintaining your weight on your arms (not your head!), bend your knees and use your core to lift your hips and legs off the floor. Keeping your legs together and knees bent, lift your legs up so they are directly over your shoulders.
Find your balance here, shifting your weight as need be.
Hug your thighs together as you straighten your legs.
Stay up as long as you feel comfortable and strong. To release, use your abdominal strength to bring your feet back down to the floor slowly.