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.
Shift the weight to your hands pressing the hands on the floor.
Take the feet off the floor and cross the ankles right over left.
bend the elbows back like in a Bottom pushup hold and lean forward.
Keep the next extended and bring the chin to the floor. Try to keep the feet off the floor the whole time.
Keep squeezing the legs against the arms and flexing the spine to hold this position.
To come up, push the hands to the floor, bring some weight backwards, and straighten the arms as you bring the feet forward. Unlock the ankles.
Form tips
Think of "grazing" the floor with your chin rather than resting your full weight on it
Keep squeezing the legs against the arms and engage your core to hold the position at the bottom.
Bringing the chin to the floor reduces the amount of flexion in the upper spine and makes the lifting off harder.