In the first instance it is important to develop flexibility in the ankles and hips by using rotational
                                    exercises.  Contrary to popular opinion it is often tightness there rather than in the knees which limit our ability
                                    to achieve the pose.
Make sure that each leg can be drawn
                                    towards the body and the foot placed, sole up,  on the opposite thigh as close to the groin as possible.  Some students
                                    may find it more comfortable to lie back in order to draw the feet into position, then using the elbows to roll up to sitting. 
                                    Some may find it more comfortable to begin the practice sitting on a block to allow greater easwe of movement in the hips
                                    and pelvis.  Eventually aim to achieve the pose from sitting position.  
Carefully draw one foot towards the groin.  Pause there and just lift the foot up and down until you have it
                                    on a level with the top of the opposite thigh.  Hold it at that height and then begin to practise gently pulling
                                    it towards the lower abdomen.  Eventually it should slide over the opposite thigh and can be left to rest there. 
                                    Do the same practice with the opposite foot.  Finally with the first foot in place attempt to repeat with the second
                                    foot.
Always proceed slowly and with awareness.  Do
                                    not accept pain.  Some people will progress rapidly.  It took me almost two years of diligent yoga practise to be
                                    able to sit in Padmasana for any length of time.
The hands
                                    can adopt an appropriate mudra and be placed on the knees or in the lap.
The advantage of Padmasana for meditation is that it is almost impossible for the body to fall over if you should
                                    begin to fall asleep.
Think of the legs forming a perfect trianglular base on the earth. 
                                    From the centre of the triangle a line rises to the crown of the head.  You are forming a perfect tiangular pyramid pointing
                                    to heaven.  Be aware however that many adept yogis use Ardhapadmasana or Siddhasana for meditation as more comfortable
                                    options.
Derek Osborn                      
                                    2006