What is the easiest way to do centre splits?

First off before you start stretching, warm up your legs. Jog around your living room a few times. Then do strstches like hip flexers, and butterflies. You could also the frog stretch. That's when your knees and feet are on the ground and you should feel a stretch in your groin area. Then do things to stretch your hamstrings. You could go into a straddle position on the ground, and try to grab the bottom of your foot while reaching your head to your knee. Do this for each leg. Then reach in between your legs. Try to touch your chest to the ground. Hold each of these stretches for 20 seconds. Count slow, then do them over again. Stretch at least 15 minutes a day. After you do these, check your progress on how much lower you get in your center splits! Don't push yourself to go down though, cause you might get hurt!

Simply spread your legs out and slowly push yourself down. BE CAREFUL not to pull anything.