The breakdown position is best learned from the feet up. Start by having both feet face straight ahead and shoulder width apart.  Next bend your ankles slightly so your weight is shifted on to the balls of your feet.

 

Working up the body, you should then bend your knees, while keeping them pointing straight ahead.  This bend in the knees will lower your hips and upper body.

 

Next, lean slightly forward with your shoulders while arching your back.  Lower your arms so that both hands rest on the middle of your thighs.  It is important to remember that your head always needs to be up in this position and any time when playing the game.