Take a look at this mock-up of the position of Johnny's body:

The green portion is the down vest he was wearing. This vest was not buttoned up, yet was cinched under his arms in a position also indicating he was dragged- in the same direction as his pants. However, the vest also proves he was not dragged into the position he was found. Look at how both of his arms are resting on top of the vest. There is only one possible way for that to happen.
After being dragged, he was lifted off the ground. The vest hung free below him as he was lifted, face up, from the floor, and it spread out evenly below him as it made contact with the floor before his body did. It's the only way his arms could come to rest atop the vest folded below.
It also indicates he was likely lifted by two people- one at the shoulders and one at the feet- because the long tail of the vest (which would likely have remained under his butt if he'd been dragged) had to hang free, too, for this to happen.
On top of that, the position of his legs and feet-- his right foot off the ground, resting precariously on the heel of the left, which was cocked unnaturally askew-- indicate they were moved by the perps after he was set into that position.
- Johnny was dragged at some point, pulling his pants and down vest askew.
Then lifted and set into place- by two perps- allowing his vest to droop down and spread out so his arms came to rest atop the vest.
His legs and feet were then manipulated as a perp struggled with the dead weight of his legs to tie the white extension cord around his ankles, which were not taped.
Remember, Johnny's legs were the only ones not bound by tape. It appears Johnny's legs were not bound at all until after he was already unconscious or dead.
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