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السيوطي:١١٨٤٤a

"المسألَةُ أنْ ترفع يديك حَذْوَ مَنكبَيكَ، والاسْتِغْفارُ (أَن تُشيرَ) بِأصْبُع وَاحِدَة، والابْتِهالُ أن تَمُدَّ يَدَيكَ جميعًا".  

[د] أبو داود [ض] ضياء المقدسي في مختاره عن ابن عباس

See similar narrations below:

Collected by Abū Dāwūd
abudawud:1489Mūsá b. Ismāʿīl > Wuhayb / Ibn Khālid > al-ʿAbbās b. ʿAbdullāh b. Maʿbad b. al-ʿAbbās b. ʿAbd al-Muṭṭalib > ʿIkrimah > Ibn ʿAbbās > al-Masʾalah > Tarfaʿ Yadayk Ḥadhw Mankibayk or > Umā And al-Āistighfār > Tushīr Biʾuṣbuʿ Wāḥidah Wa-al-Āibtihāl

Ikrimah quoted Ibn Abbas as saying: When asking for something you should raise your hands opposite to your shoulders; when asking for forgiveness you should point with one finger; and when making an earnest supplication you should spread out both your hands.  

أبو داود:١٤٨٩حَدَّثَنَا مُوسَى بْنُ إِسْمَاعِيلَ حَدَّثَنَا وُهَيْبٌ يَعْنِي ابْنَ خَالِدٍ حَدَّثَنِي الْعَبَّاسُ بْنُ عَبْدِ اللَّهِ بْنِ مَعْبَدِ بْنِ الْعَبَّاسِ بْنِ عَبْدِ الْمُطَّلِبِ عَنْ عِكْرِمَةَ عَنِ ابْنِ عَبَّاسٍ قَالَ الْمَسْأَلَةُ

أَنْ تَرْفَعَ يَدَيْكَ حَذْوَ مَنْكِبَيْكَ أَوْ نَحْوَهُمَا وَالاِسْتِغْفَارُ أَنْ تُشِيرَ بِأُصْبُعٍ وَاحِدَةٍ وَالاِبْتِهَالُ أَنْ تَمُدَّ يَدَيْكَ جَمِيعًا