Get as close as you can to the edge on the side you want to drop off. Prepare for an impulse to hop both wheels at once. Regroup slightly on the bike when you are about to jump, slightly off-centered outwards.
Get as close to the edge as you can
1° Jump up with a small push up, followed by pulling the bike
with you sideways.
2° Keep pulling up on the bike until you have cleared off the
tires from the take off zone.
3° Once both wheels cleared, let the rear wheel go
down first by extending the arms.
Just before landing, realign the bike with you.
It is important to target your landing zone with precision, and
land aligned with the bike, else, you can fall sideways upon
impact. Turning the bike slightly with you in the air will
stabilise the landing, as you'll land aligned with the direction
of the move (usually turning perpendicular to the edge).
See this move in a video
More tips?
This approach is the cleanest when leaving a rough zone (with
dirt and roots or slippery rocks) where it would be too risky to
balance first on the front wheel (to do a pivot and drop the rear
wheel first) or to balance on the rear. You must really clear the
wheels from the edge you leave, else, if a tyre get stuck, you'll
fall sideways.
There is no pedal kick at all in this move. You can position the tyres near the edge with small hops, until you reckon you have reached the limit point beyond which the bike will lose grip (if you are on a rock or in a mix of dirt and roots). Then focus on landing your rear tyre on a specific target (for optimised grip when braking for example).