Problems
The main thing you want to avoid is wrapping present while sitting on the floor. Wrapping presents requires a good deal of space and the floor is usually one of the first candidates. Avoid it at all costs.
Kneeling or sitting on the same plane the wrapping is taking place on causes you to bend a lot. And you typically have to stretch and hold the bent position for extended periods of time. This puts a great deal of stress on the neck, low back and pelvis triangle.
Bending forward with your legs stretched out in front of you or crossed restricts blood flow. Sitting on the hard surface of a floor also reduces blood flow through your posterior.
Options
Wrapping at a table is a good solution. A kitchen or dining table with a chair will typically provide you with a good working height while seated. However cutting the full length of most gift wrap still requires stretching and bending, and in some cases standing and bending, to accomplish. Wrapping on a table while standing is not as stressful on the body as sitting on the floor, but it is not optimum either.
Wrapping at counter top or bar height while standing is an excellent option. Unfortunately most homes do not have a counter deep enough to support the full width of a roll of wrapping paper. However, it is workable.
Clear off a three to four foot section of a counter. Place the roll of paper at the back so that you can pull it and unroll it towards you. This way you can pull out as much paper as you need to wrap around the package and let it hang down so it does not obscure your work surface.
It is also important to wear good shoes and stand on a mat, especially on a hard kitchen floor.
Wrapping at a counter while standing will give you all the access you need without over stressing your body. Applying ribbon and other ornamentation can then be comfortably done is at a table while sitting since a wide reach is not typically needed for that task.
