Double big toe pose is a powerful asana for improving core strength and mastering balance. The challenge of keeping one's balance during this tippy-toe pose makes it a great pose for a practicing beginner's mind and cultivating a sense of humor about oneself. When approached with curiosity, it can be a fun and playful asana to help learn balance.
Additional benefits of double big toe pose include toning of the abdominal muscles, stretching of the spine and improving mental focus. It also calms the nervous system, stretches the hamstrings and opens the chest and shoulders.
Two good warmups for this pose are boat pose (navasana) and seated forward fold (paschimottanasana).