Cat Gymnast?

Can anyone do this paw-sition?. Fuji likes it alot. She does it..all the time! After meals, before bed, between games. It's amazing how she could sit flat on her tummy, with both hind legs spread apart like that ... so comfortably, for as long as she likes it. Been scratchin my head, asking.... WHY??? :O.

For me, warm sofa is the best place to snooze on.