The Siu Nim Tau, translated as 'the little idea' form, is the Wing Chun style's most basic form and therefore considered to be the most important. The reason for this is that foundation building in any structure is essential if our skills are to stand or fall. Only with firm foundation and understanding of the basics will the skill in future Wing Chun training have any depth. Correct positioning based on geometry, physics and mathematics confirm that the Wing Chun system is an exacting science where attention to detail is paramount.

One of the most important features of the Siu Nim Tau is the stance known as the Yee Jee Kim Yeung Ma, translated as 'character two abducting goat stance', which is held throughout the performance of the form. This can sometimes be developed further using the 'Gum Gai Duk Lap' - single leg stance. The 'three seeds' of Wing Chun, Bong Sau, Tan Sau and Fook Sau, are incorporated using this form.