First of all this isn't something that happens quickly. She's not thinking about you this way most likely and she's definitely not going to make the first move. Seducing any woman is about making her feel good when she's around you. Get her wanting to be around you and thinking about you when you're gone and you're well on your way. This applies to all women.
First off you have to be honest with yourself. Are you both physically and emotionally attractive? Are you confident? Women don't do mercy lays. No guilt and no pity. If you aren't in shape and taking care of all your shit you have no chance here. If she's always on your ass about cleaning and school and growing up take care of that shit first.
Second, act like a man and treat her like she's any woman you're interested in. Talk to her and listen. Get her to open up about her feelings. Not about you yet. Just talk about life and what's on her mind. Confide in her something that's a secret. Again, not I want to bone you but a secrecy desire, experience or a dream.
If that's going well start asking her to grab coffe or dinner and pay for it or if she's cool with it a bottle of wine and a movie. From time to time compliment her and make sure you're touching her shoulder or hand or sitting close. Grab her shoulder and kiss her cheek while your shirtless and tell her she's a beautiful woman.
Maybe after a while get a little bold. Talk about specifics. Don't say she has a pretty smile. Tell her that she's got the kind of smile you think about when she's gone. Then say but, most men are probably focused on your amazing figure. She'll blush and fish for more. Just look at her with confidence and tell her she's sexy as hell. Then walk off and be aloof for a day or two.
Then get back to wine and a movie. After a bottle, or two, pause the movie and grab her hands tell her to close her eyes. Then just lean in and kiss her. No tongue. She'll probably pull back and freak out but maybe not if you've done everything else right over the last few months. Apologize but tell her that you've just really come to see her as a beautiful woman and in that moment you really wanted to kiss her.
If she totally freaked and ran to her room give her space and just go back to normal and don't push. Treat it like nothing happens and act cool. If she comes back to talk about it just tell her you didn't mean to create issues. Reassure her that she's you mom and you love her and you never want to hurt her or change that. That you've just come to see how special she is and you let your desire get the best of you. She may mull it over for a while then approach you later or not.
If she doesn't totally freak and she's still hanging around but looking upset after you told her you just wanted to kiss her stand up and grab both her hands. Look her in the eye and tell her she's your mom and that will never change. You just think she's an amazing woman and that you're both at a place in your lives where you'd be open to a different kin of relationship with the right boundaries. Just follow her lead and be confident but take things slow. She'll let you know if that's an option or not.
