There are two phases to this posture, the first of which is pictured above, wherein the back of the legs and the front of the torso are laid on the floor. In this phase, the feet should be flexed with the toes and knees pointing straight up to achieve the desired rotation of the legs. Spread the legs as wide as possible while maintaining a firm grip on the feet. Keep the back body long and melt the heart toward the floor. If the chest is resting comfortably on the floor, lift the gaze to take the chin down rather than the forehead to promote further forward extension.
For those lacking in flexibility, it is preferable in position A to bend the knees rather than allow the back to round. However, in position B it is best to keep the legs straight even if that means holding on to the big toes or calves instead of the edges of the feet. Ground into the sitting bones to lift from the crown of the head. Feel the heart open and expansive as you press the legs wide and plug the arm bones into their sockets.