To do the lotus you will need to be really flexible. So make sure you warm up by stretching. Most people are going to have to start this move by simply stretching until you are flexible enough to do the first part. A simple version is when you...
Sit on the ground
Take your right foot and put it on you left thigh
Take your left foot and put it on your right thigh
Now this is a lot harder than it looks unless you have great flexibility. It is important you do not force this because you can really hurt yourself. Once you are starting to become flexible enough to do this move you will be able to pretzel your legs without using your hands. Now to make this into the freeze...
Go into a handstand with your fingers spread wide on the ground