From a kneeling position, place your hands close together on the floor with the fingers pointing to the sides, or towards your feet.
Step back into a Plank position.
Keeping the upper back domed, lean forward and down to place your elbows into your belly, below the ribcage.
Continue leaning forward while reaching the feet back until all your weight is on your hands, so that you can lift your feet and balance on your hands.
Form tips
If balancing is not possible, keep the feet on the floor and work to build strength in the upper body.
To lift the legs, engage the glutes and hamstrings, and continue reaching back through the feet.
Experiment with where your elbows need to be to create a strong fulcrum on which to balance. They may need to be closer together, or lower on the belly, to be able to balance.
Gaze forward at a spot on the floor in front of you.