When beginning salaat, men raise both hands. The tips of thumbs must touch the earlobes. Palms must be turned towards the Qibla. Saying of Allahu Akbar (Takbir) begins as the hands leave the ears and finish as they are folded under the navel.
NOTE: Women raise their both hands as high as their shoulders and say the takbir of beginning. Then they put their hands on their chest.