Vidyesvara Samhita - Chapter 24 - Verse 1

The thirty-two limbs include, heat forehead, both the ears, both the eyes, nose mouth, throat, both the hands, both th elbows, wrists, heart, ibs, navel, testicles thighs, ankles, knees, legs and feet which ar the best The fire, water, earth, win directions, Dikapalas and Vasus are th excellent places.