1) Alright 1st you gotta find your sweet spot. it is between your navel and hipbone.
2) Now put your elbow on there and get on the floor.
3) Now lean forward and support your weight on your hand (that's in tummy).
4) Alright now, if you are with your elbow in your stomach, parallel to the ground, face down and w/ your whole body being held up by your hand (it should be 90 degrees from your body((or sticking straight out forward)) then you're on the right track.
5) Now that you can balance on this freeze position for about 10-15 seconds you can start the tapping.
6) Now place a plastic bag,or rag, or glove, or something to take off the friction (like a wind breaker jacket sleeve) and with your free hand, start to push yourself around and around on your hand.
7) You will fall on your shoulder a lot so get ready so you'll be able to land more easily as you catch yourself with your whole side and not just your shoulder.
8) Now practice getting through steps (1-6) really fast and then start pushing gradually faster and harder. then when you feel the momentum, let go and do something w/your hand (i.e. hold your hat, your head, your leg((if you are good)) or just leave it straight out to the side like a bird).
9) You should be spinning on one hand and look like you're floating.

Remember, keep that stomach hard and work out your wrists because after you get on one hand its gonna hurt like a mofo about a day later. don't worry it'll go away with time