Step 1: Assume Sashankasana (Child Pose); come on your fours; arms are in line with your shoulders; tuck your toes, slightly move your body weight at the back by shifting it on the heel of the palm and pushing your hips at the back and raise your knees off the floor.
Step 2: Come on your toes; heels are off the floor and to the ceiling; legs are tall (not bending at the knee), arms are tall; lengthen the arch of your feet;
Step 3: Maintain the stretch; gradually start opening the back of the knees by making your legs straight. Your heels are off the floor and pointing towards the ceiling; knees are straight and raised up; your quadriceps are raised up; slowly and gradually start pushing your heels down on the floor by keeping the back of the legs completely stretched. Your toes are parallel to the floor and heels a little away from each other so that the heels are in line with your little toe. Keep pressing the outer edges of the heels firmly on the floor.
Step 4: Push the end of the palms; stretch your arms and lengthen it as much as possible; lengthen your armpit; press your chest in towards your thighs, tuck your tummy in towards your pelvic, thighs are rolling in; keep raising your hips up pointed to the ceiling.
Each and every part of your body is stretched except the throat muscles; hold the posture with normal breathing and look at your toes.