The spankee reclines on his/her back (e.g. on a bed, a mattress or a floor that's softened with a carpet, a blanket or a towel) and lifts his/her legs behind his/her head. The knees can either be almost straight (this is the recommended way in Yoga) or touch the surface to either side of the head. The buttocks will be at the highest point of the spankee's body.
This position is similar to the diaper position, but with the spankee's legs further up and behind, and the spankee's bottom clear off from the surface and sticking up into the air. The spanker can optionally hold the spankee's legs in place, or secure them with bondage.
This position can be erotic and/or humiliating, but it is somewhat uncomfortable for the spankee and can make breathing difficult. It also puts significant strain on the spankee's cervical spine (which is not designed to support this type of weight) and can cause spinal injuries. If this position is used for spanking at all, only a very lightweight implement should be used—nothing as heavy as a paddle or the hand, which would put even greater strain on the spankee's spine.