For those who don't find the floor as uncomfortable, surely you could put something under your back (I dunno... a book? A shoe? *thinks of random objects* to make it more uncomfortable?). The point of this is not getting into SP on the floor, but to make your body grateful to be in a nice comfortable bed, so you really relax, and get into SP from there.

But then again I don't know if it works for me, but I plan on trying it during a WBTB tonight

And it does look copied from Lucidology101, which I have mixed views on whether is legit or not. I'm very gullible so I'm just kind of observing the discussions. The floor thing does make sense (to me at least) but I'm not sure about the other stuff.