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As a noun, legs refer to the component options that make up an options spread. An options spread with two component options like the Bull Call Spread is said to have two legs or is a two legged options strategy. As a verb, to leg into a position refers to the act of establishing an options spread by entering each leg seperately instead of simultaneously. This is also known as "legging into a position".
Read the full tutorial on Leg and Legging.