A "Flying" sit spin is kind of a cross between a jump and a spin.  To perform a flying sit spin, the skater approaches the spin on an LFO edge, with the freeleg (right) off the ice, trailing behind the skater's body.   This position is not a lot different than a normal entry.  However at this point, the skater swings the freeleg quickly around towards forward and leaps off the ice as rotation starts.  In a good flying sit, the "leap" will go quite high.  While the skater is in the air, she usually bends her left knee and tucks her left foot under her "seat".  Then the skater lands on that same left foot and assumes a normal (front) sit spin position.  This is a very difficult spin, but it is also very impressive when performed well.

The Death Drop is a sit spin that has a flying entry also.  However in this spin, the "flying" position is a little bit "flatter" or spread out (facing basically down in a kind of flattened out spread eagle position), and the landing is on the right (counterclockwise spinners) foot, making it a "back" sit spin.