Start on the mat with your legs extended out on the floor and toes pointed. With your head up, keep your arms along your sides, palms flat on the mat, fingers pointing forward. Firm your abdomen in as you roll back onto your spine. Lie down on the floor as you lift your legs to a 45-degree angle and float your arms up until they are parallel with the legs. Next, take the chin to the chest and roll the torso up while lifting your straight legs up to a 45-degree angle. Inhale at the top, then on exhale, contract the abdominals and slowly roll the spine back down, returning the arms to parallel with the legs. Repeat three times.