Sit with the legs straight in front of the body.
Bend one leg and place the sole of the foot on the inside of the opposite thigh.
Bend the other leg and place the foot on top of the opposite thigh.
Without straining, try to place the upper heel as near as possible to the abdomen. Adjust the position so that it is comfortable.
Place the hands on the knees in either chin or jnana mudra. Keep the back, neck and head upright and straight.
Close the eyes and relax the whole body.