The surface 360 is a variation of the surface 180.
Start out by getting directly behind the boat. A longer line will give you more area to spin on. Use a palms down grip. Pull the handle to your waist and let go with one hand. Rotate backwards while keeping the handle as close to your waist as possible. When you get into the backward position, grab the handle with your free hand. Now, let go with your other hand and spin back to the front. You just spun around 360 degrees! Immediately spin around again an you'll have spun 720 degrees! Spin one more time and you've got a 1080!
Some things to remember:
Always look at the horizon. In other words, don’t look down and keep your head up. Looking down will throw off your balance and cause the board to bounce out of control while backward.
The initial pulling of the handle to your waist will cause slack in the line, which enables you to turn around quicker and easier.
Keep the handle close to your waist at all times or else you won’t be able to reach the handle when backward.
If you bounce a lot while backward, you may be leaning forward too much and/or you may be looking down.
The next step:
Perform surface 360’s, 720's and 1080's outside of the wake.
Try performing a wrapped surface 360. Pull in on the rope and grap it as far up as you can with your left hand. Bring your left hand to your waist and tuck the handle under your left arm with your right hand. Let go of the handle and reach around your back with your right hand to grab the handle that is under your left arm. Now let out any slack, but remain holding onto the rope with your left hand. When you are ready to spin, just let go with your left hand and the boat will pull you around.