To enter this pose, begin in a seated position facing the tree. Bring the hips as close to the trunk as possible while you sweep the legs to either side. Lean back and relax the back down on the ground as you extend the legs up — resting them on the tree. Adjust yourself as needed, and move closer to the trunk if you have to. Place the hands on the belly, or rest the arms by the sides. Consciously relax as much as you can. Practice for several minutes — breathing as deeply as possible. Then, mindfully exit in reverse order.