This is a derivative of Padmasana. It is one of the important asanas, to tone your back, throat and thorax region. It should always be done along with Sarvangasana.
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Steps:

1. Start off with Padmasana.

2. Slowly lie down without removing your legs from Padmasana Pose.

3. It is important to do this asana only on a yoga mat. Once your back is rested on the mat, hold the bid toe in each leg using your thumb and the first two fingers.

4. Now using your elbows as a lever, raise your chest

4. Move the crown of your head back to the floor. You should feel minor stress in the throat region.

5. You can start off with doing this asana for 20 seconds and gradually improve. It is important to get off this asana in a proper way. [ad#wlk-234]First you need to press the forearms in the floor, so that it would take the load and slowly raise your head off the floor.

6. Release your legs from Padmasana slowly. Lie down in Savasana for 30 seconds before moving on to the next

Modifications:

1) If you find it difficult to hold your head in that position, you can place a folded blanket under your head.

2) If you are comfortable doing the asana, then you can try this derivative. Bring your arms over your head and place it on the floor over your head. This will further improve your thoracic cavity and thereby improve your air intake.

Benefits:

This asana has numerous benefits. It acts as a cure to chronic back ache, if done along with Sarvangasana. It conditions the thyroid glands. It increases lung capacity which indirectly cures a lot of disease. (Make sure you do this asana only after cleaning your bowels and bladder).