There are several starting positions, but the best to learn with, in my
experience is the following:
(Very important! These are counter-clockwise!)

Sit down on the floor with your torso and your RIGHT leg at a 90 degree
angle with your LEFT leg bent at the knee so your left knee points straight up
and your left foot is flat on the floor. Now place your right palm on the floor
to the right of you and slightly behind you and lean and twist your upper body
to the right, going towards the floor (bending your right arm altogether) to
where your right shoulder and right/front of your face are almost touching the
ground. Your right leg should still be straight, and your left leg bent. Now, a
CRUCIAL move, you are going to "stab" your LEFT elbow into your
stomach, between your navel and your left hip-bone, closer to your hip-bone.
This is SO important, because your left arm is going to support all your
weight. Now, twisting and leaning, stabbing your elbow, put your LEFT palm
flat on the floor with your fingers pointing to your left. At this point you can
visualize how your left arm will support your weight.

Next, the one, two, three kick. At this point you should be leaning to your
right, with the frontal part of your upper body ALMOST facing the floor, and
very close to the floor, with yor left arm ready to catch all your weight. (
Elbow in belly!) O.K. Your LEFT leg, which is still bent, is going to be kick
ONE, your RIGHT leg kick TWO and your LEFT leg kick THREE. During
this sequence, your body weight goes to your left arm. Now kind of finish
turning your lower body over to where you are practically horizontal to the
floor while KICKING your LEFT (bent) leg up into the sky (about 4 feet or
so if you're average size) while pushing off HARD with your RIGHT foot
(your STRAIGHT leg) (LEFT elbow in belly) Kick two-Kick your RIGHT
leg (outstretched) HARD to your RIGHT (your legs will be OPENING)At
this point(in full motion!) you should be facing the floor with your legs open
and your bodyweight on your LEFT arm (elbow in belly!).

Kick THREE-this is where you develop your first bruises!-During kick three,
a lot of things happen at the same time. KICK your LEFT leg HARD to your
RIGHT, going UNDER your right leg. Your legs should still be open, with
your right leg "circling" (imagine your legs are a drawing compass and your
pelvis the pivot) AT THE SAME TIME of this kick, your entire body needs
to roll onto your LEFT side, BUT your left upper body only should touch the
floor (not your hips or legs!)This means, on kick three, your LEFT shoulder
should touch (Hit?) the ground right about where your LEFT fingers are (I
crushed mine several times) Now you should be rolling onto your back, of
course your left arm no l onger supporting your weight. At this point, I
STRONGLY urge you to pull your legs in and do a BACKSPIN. Many
veteran will tell you the same. The reason being you should be able to do
what I've already described with relative ease before moving on. But when
you're ready...

O.K. Once you've got the previous down, do the following:

After kick THREE, you roll onto your UPPER back and quickly roll over
your RIGHT shoulder to where you are going to face the floor again. At the
same time, though, your RIGHT leg will be KICKING "Backwards and to
your right". Just remember the pivot and the compass thing. As you are
turning to face the floor, quickly STAB your LEFT elbow into your belly, just
as before, because your left hand will have to support you. ( You know the
routine). You are now at the most difficult phase of this deal. Linking them,
when you stab your elbow put all your weight into it. As your legs come
around, you will most likely hit your LEFT foot on the floor and get pissed
because you can't get past there. Never to fear! Learn by "PAUSING" your
windmills. When your left foot hits, just use it (LEFT FOOT) to push upward
and OH!, you're back to KICK ONE with that push upward! Proceed to
kick two and three and so forth, and when you come around again and your
left foot hits the floor, well...do it again! And keep doing it that way. Trust me,
one day you'll shock yourself and put three together without hitting your left
foot on the floor! Once you get this style down, you can move on to STOP
stabbing your elbow. It might take a while, but you'll get there. I know this is a
long post, but I tried to be as detailed as possible so you guys can learn. To
those that can do windmills already, this might seem like a stupid explanation,
but I know all beginners will appreciate the detail.