Desk height should be approximately 2 inches above the student's elbow level
Feet should be flat on the floor when possible
The child should be positioned in a 90-90-90 position, or as close to this as possible. A 90-90-90 position is one in which the hips, knees and ankles are in a 90* angle
The child should be positioning squarely in front of the desk and close enough for easy access.
The child should be sitting upright, not leaning one way or the other
Remember that children grow, so their positioning should be monitored throughout the year and adjusted as necessary.