1. Place your tongue in the position to sat [t], but don’t say it.
2. Drop the tip of your tongue down and slightly back, but keep the sides lightly pressed against the middle and back upper teeth. Your tongue should now be pointing at the cutting edges of your front teeth or toward the gum ridge.
3. Make a shallow groove lengthwise along the middle of your tongue. Keep the sides up.
4. Blow the breath stream at the cutting edge of the teeth” create a hissing sound.