Stretch your legs forward. Bend your right leg and place its heel on the left thigh. Now make a ring with the thumb and index finger of your right hand and catch the toe of your left foot with it. In a similar way, catch the toe of your right foot with your left hand. Lift your right leg and take it near your right ear. Inhale slowly while doing so. Do not bend your waist. Keep your face straight in front. Be careful not to turn your face and to bring your right ear near your lifted foot. You have to take the foot near the ear and not vice versa. Keep yourself in this position for a few seconds and in this duration keep your breath inside (Antrik kumbhaka). Slowly go back to the original position and exhale.
The same process should be repeated by taking the right toe near left ear.
This asana is particularly useful for those with desk jobs. It strengthens the lungs, liver and large intestine. The muscles of the waist and shoulders also get strength and energy.