If you're high enough and once you're over the landing spot, go in a full dive, here is where you "stop" the plane from its horizontal speed. Once you feel it right, change the plane system from horizontal to vertical flying (right arrow), extract the landing gear (R3) this will give you more stabilization and accelerate (R2) as you pull up, this will straighten the plane and then just let it fall as you accelerate again to reduce the falling speed, pressing L2 and R2 simultaneously to control the descent as needed.

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