A good starting point for mermaid pose is in downward-facing dog pose. The spine is then lengthened and the hips lifted. Then the right knee is bent and brought forward between the hands. The right ankle is placed down close to the left wrist and the right knee placed close to the right wrist. The left leg is extended out behind with the knee and top of the foot resting on the floor
The front of the body is then lengthened, with the torso moving away from the thigh. The spine is now gradually lifted higher and the right hand placed on the right thigh. By bending the left knee the foot on this side can be grasped by the left hand.
The left foot is then brought in towards the body until it is cradled in the left elbow. The left foot is pressed in and the right arm lifted up over the head. The right arm is bent and this hand moves behind the head to grab the left hand
Finally, the hips are then squared and the torso moved forward. The gaze should be upward and the breathing steady.