INHALE. Bring the legs up again in Shoulder Stand position.
EXHALE. Bend your legs in full lotus. Lower them half way, and support them with the hands on the knees, elbows straight, as in A, or instead bend the legs in easy pose and support the back with the hands, as in B.
STAY HERE FOR 5 LONG DEEP BREATHS
Keep the elbows straight. Look at the nose.