To start this pose, squat down from Tadasana. The inner leg should be few inches apart. Support the heels on a thickly folded blanket if it is not possible to keep your heels on the floor. The knees are separated wider than the hips and the torso should lean forward between the inner thighs. The arms are stretched forward and elbows are bent. Both of the hands are placed on the floor and the backs of the upper arms are placed against the shins. The inner thighs are snuggled against the sides of the torso and the shins are placed into the armpits and the upper arms are slide down as low as possible onto the shins. Take the weight of the torso onto the back of the upper arms by lifting up onto the balls of the feet.
When practicing Bakasana, make sure you keep the tailbone as close to the heels as possible. By doing this, you will be able to contract the front torso and the round of your back completely. Exhale and lean onto the backs of the upper arms to the point where the balls of the feet leave the floor. The legs and the torso will be balanced on the backs of the upper arms. Squeeze your legs against the arms and the inner hands are pressed firmly to the floor. Inhale, and then straighten the elbows. Inner knees are then glued to the outer arms. The head should be kept in a neutral position and the eyes should look on the floor. You can also lift the head slightly and look forward.