If the woman is not flexible enough to put her legs up over the guy's shoulders, a useful approximation is for her to lie on her back with her ass right at the edge of the bed. The man enters her standing by the bed and holds her legs up. He can them hold them up as high as her flexibility comfortably allows and still get pretty deep, if that is the goal.
For me, even with my relatively modest length of just over 7 inches, this position has been uncomfortable for most of the women I have tried it with (too deep).