What are your recommendations for people who can’t get the toes tucked under and feet fully flush against headrest?  Thanks!

Lori that is honestly so difficult for me as well. I take a lot of time tucking them under so they stretch enough before I put weight back in my legs.  Something helpful is to just kneel on the ground with the toes tucked under and the pelvis resting on the heels.  It is an intense stretch and can be painful at first but will make a difference.  Let me know if that helps!