The universal transpose of quantum states is an antiunitary transformation that is not allowed in quantum theory. In this work, we investigate approximating the universal transpose of quantum states of two-level systems (qubits) using the method known as the structural physical approximation to positive maps. We also report its experimental implementation in linear optics. The scheme is optimal in that the maximal fidelity is attained and also practical as measurement and preparation of quantum states that are experimentally feasible within current technologies are solely applied.