You could also try teaching it against the wall. I always practice on a folded blanket - (saves those knees!)
Ask your students to sit back on their knees to start (in virasana) facing the wall. Knees should be nearly touching wall itself. Raise the buttocks off the knees till the body is facing the wall - they could tuck toes under as Viparita suggested, and gently lean back and reach for each heel with the hands - trying to relax the whole body as much as possible. If they don't have the flexibility in the shoulders and back they could use blocks to rest their hands on in the pose.
When my teacher suggested this modification we were taught to try to make sure that our thighs stayed level with the wall - pushing our abdomen forwards - trying to keep the thighs vertical.
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