Day no. 27 – Toe Taps. Start by lying on the floor with knees bent, heels one foot away from your glutes and hands resting on your lower abdominal area to help activate your lower abs during the exercise. Lift both legs, one leg at a time, into a 90-degree position. Inhale as you draw in your lower abs. Exhale as you tap one foot on the floor, holding the other one still at 90 degrees. Inhale as you return your foot and repeat on the opposite side. Complete 2 sets of 30 reps.