Sefer Ha’mitzvos Ha’Katzar (The concise book of mitzvos) By the Chofetz Chaim

This book lists the Torah mitzvos that can be observed today

Second Section – the Negative Commandments

161. It is a negative commandment “do not make a paving stone to bow upon, even in the Name of the Blessed G-d”

As it states in Vayikra (Leviticus) 26:1, “do not make a paving stone upon your land to bow upon.” If someone bows upon it by spreading his hands and legs to the Blessed G-d, then he receives lashes. If he does not spread his hands and legs, then he receives lashes of disobedience. If someone bows down on it to idols, no matter if he spread his hands and legs or not, he deserves the death penalty of stoning. In a synagogue which has a stone floor, mats or straw must be put on the ground before bowing down on the High Holidays.

This applies in all places and at all times, for men and for women.