The reg is not that complicated. If you want to log simulated instrument time you must control the a/c solely by reference to the instruments (wear a hood or foggles). To do this you must have an appropriately rated safety pilot (category/class).
You can go out and fly practice approaches on your own but if you are not wearing a hood then you can't log them as instrument time.
Got it!
Chad McJannett
Sierra Academy of Aeronautics