Lying on the back in a supine position bring the knees to the chest. Open them and cross the feet over one and other. Hold the feet in the middle or beside the toes so that you can get a bit more leverage. Roll back a little and draw the feet towards the top of the head. Attempt to bring them over the top of the head so that the hook behind the head.

Try to take the shoulders through the legs likewise if this posture can be done with ease.

Breathing is tough due to the decreased volume in the lungs and restricted diaphragm movement. When the posture is held without force breathing ends up being much easier.

Tips
Once adequate versatility in the legs and hips has been obtained attempt bringing the shoulders through the opened legs as well.

Benefits
This is one of the couple of stretches that truly stretches the deep muscles in the spinal column. These muscles run along the vertebrae. (The bones in the spinal column) Some of these are the multifidus which extend and laterally bend the trunk and neck and rotate it. The erector spinae muscles that run the length of the vertebral column. Little muscles and ligaments in the neck below the head are stretched. Some of these are the rotatores cervicis which are little muscles that connect each bone in the neck and are involved with neck rotation and spinalis capitis and semispinalis capitis and the rectus capitis significant and small. Hip flexors are also stretched.