Step 1: 

Sit in Vajrasana with your arms behind your back. Hands on the floor fingers towards your buttock. With an exhalation, slowly bend back, leaning onto your hands, then onto your left forearm and elbow and then your right elbow and forearm. 

Step 2: 

Slowly bring the top of your head to the ground. 

Step 3:

In the final position, place your hands on your thighs. Close your eyes and relax the body. More advanced students can take their arms over their head, arms bent, clasp the hands on alternate elbows above the head. 

Step 4: 

Stay in this pose for 30 seconds to 1 minute. To come out, inhale and take support of your elbows and forarms against the floor and lift your torso up back into Vajrasana and straighten the legs.