First,sit on the floor with the soles of your feet touching each other. Next,lay down on the floor and TRY and push both soles to as near the crotch as possible. Your upper thighs should optimally be very close to the floor. Picture a diamond shape that's formed when you're in this position. Now,with your hands crossed and touching opposite shoulders or lightly touching your ears,exhale firmly through pursed lips and flatten your lower back to the floor while curling the torso upwards.(Like the first 1/4 movement of a sit up.)Hold at the top position for a two count,if you wish. Slowly lower to the floor or mat,relax the abdomen completely and then repeat.