As Accordion: return lady 360^o anti-clockwise stepping to left and take her left hand in your left hand low, raise left hand and turn her 360^o clockwise back the other way. Now it changes:

Keep left hand high and lower right hand and turn anti-clockwise 360^o under your left arm and lower left at exit.

Your are now facing lady again, your right arm in a nelson.

Make an opening with your left arm and lead the lady behind and out the other side (backwards) using your right hand. (similar to when you do the man tunnel behind her but the other direction).

Let go left,

step back to face.