1. Sit on the floor with the legs together and extended straight out in front. Keep the back straight, shoulders level and head straight. Place the hands, palms down, flat on top of the thighs then inhale deeply.
2. Exhale and extend the arms straight out in front, parallel with the floor with fingers pointed straight ahead and palms facing down.
3. Inhale slowly while raising the arms over the head, keeping them straight, and bending as far back as is comfortable. Tilt the head back and look up at the hands.
4. Exhale slowly bending forward at the waist and grasp the feet with the hands. Bring the head as close to the knees as possible, placing it on the knees if you can, keeping the legs straight. (If you are unable to grasp the feet then grasp the ankles).
5. Hold that position for the duration of the exhale breath.
6. Inhale slowly and return to the seated position described in step #1.