Etiquette with women sitting is to put your feet side by side with your knees together. It's not lady-like to sit with legs apart while wearing a dress; suit or skirt. It is still used in business such as interviews; meetings etc., but when relaxing women can often put their feet up (just like men can do) cross their legs or put one leg under them and leave one leg dangling. Some women may feel more relaxed (have jeans on or slacks) sitting in a Yoga position with legs under them while sitting and crossed.
