The pose is entered from Sarvangasana (shoulderstand), lowering the back slightly for balance, and moving the arms and legs over the head until the outstretched toes touch the ground and the fingertips, in a preparatory variant of the pose.
The pose begins with Sarvangasana (shoulderstand), slightly bending the back for stability, and then moving the limbs over the head to prepare for the final position where the toes touch the ground and the fingertips are aligned, in a preparatory version of the pose.