You start off by acting as if you’re going to sit in a chair, keeping your spine straight and tall, and arms in the air (palms facing eachother). With every breath that you let out, try to go a little bit lower.

After a few more slow, steady breaths, you go back into chair position, but stay on your tip-toes. Keep your arms out in front again, and shoulders relaxed. It should look similar to the pic I posted.
Happy Yoga-ing!
Love, Ami G