From a kneeling position, place your hands close together on the floor with the fingers pointing to the sides, or towards your feet.
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
Lift one leg off the ground, keeping some of your weight on the other leg's toes. Aim to place most of your weight on your hands.
Form tips
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.