From the Kay Erdwinn’s Post Teaching Yoga for Round Bodies
This asana usually makes fat people laugh and make jokes about “Maybe in my next lifetime…”
There is simply too much tummy and thigh and possibly chest on most fat people to roll into a ball. I don’t teach this asana per se, although I do sometimes start with the “frog” variation of Balasana and invite my students to lift the buttocks and tuck the head for a gentle upper back/neck stretch. The weight stays on the arms or hands, not on the head, as described in the Ananda Yoga Teacher Training manual under variations for Sasamgasana.