From a standing position with feet separated hip width apart or slightly wider bend the knees and bring the arms behind the legs. Plant the hands behind the feet.
Lower the butt to the floor, keeping the arms behind the legs.
Slide the feet forward without straightening the legs completely. Take the arms to the side, in line with the shoulders.
Form tips
If taking the hands to the side is too much, keep the arms under the legs but bring them forward and you can grab the outside of the ankles or feet.