Dru,
I taught my dog to do this trick by combining two easier tricks - 'paws up' and 'sad'. To teach paws up from a sit, get the dog to sit in front of a chair and then encourage him to place his paws on the seat. If the dog can already do other paw-related tricks like 'shake' or 'wave' this shouldn't be too hard.
To teach 'sad' put the dog in a drop and then lure his head to the ground with a treat. When you're just starting out, C&T straight away and then gradually extend the time that he has to keep his head on the ground before treating.
Once the dog knows these two tricks and can perform them consistently, combine the two. Get the dog to sit in front of a chair, table etc., tell him to 'paws up' and then 'sad'.
Hope this helps! :rolleyes: