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There is absolutely no prescribed position to put your body in when performing these exercises. For the simple reason that there is a vast range of individual variation, and so what works for one person may not work for another. I have done this lying down, sitting, standing and walking.
However(!) there are certain basic principles that apply most people in most situations:
There is also the issue of "relaxation". Generally speaking it is better to be able to slightly engage your muscles (or allow they to be as engaged as they are), because this tells your body that you are capable of responding. Whereas deliberately disengaged muscles may accidentally tell your body that you are entering a submissive state (and are therefore in grave danger).
The fact is that you body will relax far more deeply than you can "make it relax" on its own once the body-mind has re-calibrated itself to the actual safety of your environment.