To enter this posture, fold your legs into Padmasana, plant your hands beside your hips, and inhale to curl up from the belly and lift the body from the floor. Push the arms straight and the shoulders down. Be sure to spread your fingers wide and distribute the weight evenly across the surface of both palms. Lift the legs until your thigh bones are approximately parallel to the floor. There is a slight rounding of the low back here as you tuck the tail under and curl the belly in. Hold for 10 breaths or more.
Consciously use the bandhas to create a sense of lightness in your posture. Feel yourself floating up-up-up! The traditional driste (gaze) is to the nose, but I prefer to lift the gaze to the third eye in order to encourage an upward, pranic experience of the posture.
The obvious prerequisite to this arm balance is a comfortable Padmasana (Lotus Pose); however, if Padmasana puts any strain on the knees or ankles, Tolasana may be practiced instead with the shins crossed and the knees drawn in toward the chest. If the posture is practiced this way, be sure to alternate the crossing of the legs with each practice. Do not be put off if at first you cannot lift from the floor or hold the posture for very long. Keep trying. Strength will come.