(According to Jyotsna commentary of Brahmananda).

Holding the toes (alternately) with hands, pulling them (the toes) up to the (corresponding or opposite) ears, (and thus) assuming the shape of a stretched bow. This is called Akarna- Dhanurasana.

1. Sit,stretching both the legs together in front, hands by the side, palms resting on the ground. Fingers should remain together pointing forward.
   
   
2. Now hold the big toe of left leg with the help of fore finger and thumb of right hand. Similarly hold the big toe of right leg with left hand.
   
   
3. Pull the right leg with the left hand till the toe touches the right ear.
   
   
4. After few seconds come back to the original position.
   
   
5. Now holding the right leg at big toe by fore finger and thumb of left hand raise it upto the left ear. Again after few seconds come back to the original position. This completes one round of Akarna-Dhanurasana.
   

1. Bend forward to hold the big toes of legs while practising this Asana.
   
   
2. Keep your legs comfortably. When the right leg is pulled upto the ear, you can fold it a little at the knee.
   

1. It is a good posture to remove the pain of back and lumbar region.
   
   
2. It increases the elasticity of thigh joint and shoulder.
   
   
3. It is also useful in arthritis and rheumatic condition.