Start with a basic torso shape
Mark the shoulder positions
Sketch the upper arms angled across the chest
Draw the forearms crossing over the upper arms
Place the hands near the opposite biceps or elbows
Keep the elbows slightly lifted or tucked depending on the pose
Adjust the arm lengths to match the body proportions
Add the curve of the shoulders and chest to support the pose
Refine the overlap so one arm clearly passes in front of the other
Clean up the lines and remove construction marks