Based on this tutorial.
- Tie the wrists using e.g. Lark's Head Double Column Cuffs.
- Bring the wrists over the head and pull down so that the tail of the rope is going down the centre of the back.
- Take the tail of the rope off to one side and wrap around the front and back to the back.
- Pull the tail between the back and the vertical rope and then down over the start of the wrap to form a cross.
- Adjust the rope so that the cross is centered and the rope is tensioned as desired.
- Wrap back again in the opposite direction (under or over the existing wrap).
- Bring the tail through the bight formed in step 6.
- Tie it off in a half-hitch on the opposite side.
- Optionally use the spare rope to pull the wrists tighter.
If the wrists are not pulled far enough back, it is quite possible that the bottom can slip their head through an arm and get their elbows down. Pulling them back tightly may make this tie intolerable. Instead you can use more rope on the arms to make it impossible for the head to pass through.