I do it from a cross ankle release. One arm stays up close to your butt and the other arm goes down beside your neck. Then you lower yourself slowly holding on with one foot and extending the other leg.
I hope this helps ;)
arm position by: nelly
How do you get into this move with your arms positioned the way they are? I know how to do this with both arms straight behind my back, but I have never seen anyone get into this with their arms positioned the way yours are..