First the player must sit on the floor with the legs crossed (Sammaali) ensuring the right leg (for a right handed player) is over the left.
Spread out the right leg 45 degrees clockwise, i.e. away from the body, and place the Miruthangam, ensuring the right head is facing the right side, between both legs with the first third of the Miruthangam resting on the ankle area of the right leg. A rolled/folded piece of cloth can be placed on the ankle area to cushion the area before resting the Miruthangam.
Rest the left head of the Miruthangam on the floor. A non-slippery surface is preferable.
Raise the left leg 90 degrees clockwise, nearer to the body, and rest firmly on the middle front part of the Miruthangam. Adjust position, if needed, until the Miruthangam is firm and does not rock from side to side.
Some examples of sitting position demonstrated by renowned artists are shown below. Note the holding position of the Miruthangam and the sitting posture of Sri Palani Subramaniya Pillai, an eminent left handed player, is reversed.