Answered by Shaykh Faraz Rabbani
In salaat according to hanafi school, the toes of one’s right foot should be facing qibla while sitting (for males), while resting on one’s left foot… my problem is I physically cannot do this no matter how much I have practised! what is the best way for me to sit? is it to sit with the toes and foot flat (which is easier for me) since I do have to raise the right foot in order for my toes to face qibla, or is it place my right foot over my left and rest on them both?
One should sit as close to the optimal sitting position for tashahhud as one reasonably can.
If you can’t rest on your right foot (which is recommended), you should still try (if reasonably able) to keep the bottom of the toes of the right foot facing the qibla, because this is a confirmed sunna. However, if you cannot comfortably do even this, then do what you can comfortably.
As Imam al-Tahtawi mentions, the posture mentioned is only recommended or sunna for those reasonably able.