Begin sitting with your legs folded underneath you. Grasp opposite elbows and place your forearms on the floor. Keeping your elbows where they are, release your hands and interlace your fingers to form a half moon shape. Place your head on the floor about an inch away from your hands (for most people, this should be the area just behind the hairline). Curl your toes under, straighten your legs, and walk your feet toward you. Once your hips and aligned over your shoulders bring your knees into your chest, one at a time. Slowly straighten your legs. Focus at one point a few feet ahead of you to balance. Hold the pose for a few breaths. Exhale and carefully lower your legs one at a time.