1 - Stand straight on mat, and rest hands on hips. Inhale.
2 - Exhale and gently soften knees and bend forward, folding from hips. You need to counterbalance the weight of your body. To do this, you must move hips and tailbone slightly back as the rest of your body moves forward.
3 - Remember to keep knees soft as you do all of this. This will allow your buttocks to point up and hips to move forward into upper thighs.
4 - Let hands rest on the ground, next to feet. Your feet must be parallel to each other, and your second and middle toes must point forward. Let chest float over feet. Widen space between chest bone and pubis. Feel fold and stretch from hip bone. If you feel it from rounding of lower back, you are doing something wrong.
5 - You must feel a stretch in hamstrings as well, and if you are not yet feeling it, extend knees a little more.
6 - Turn thighs inward, and root yourself into heels. This will allow better alignment.
7 - Your head must be left to dangle, such that crown reaches floor. Look through legs, and hold pose.
8 - When you wish to release pose, contract the core and abdomen muscles. Inhale and place hand on hips. Rise slowly, ensuring there is an elongation in back. Let there be a distance between pubis and chest bone. Slowly stand up.