Lie on your back with your legs in tabletop position. Next straighten your legs toward the ceiling; do not grip quads. Gently lift your head up, but keep your chin slightly down — you should be able to gaze at your navel. Engage your abs and bring your upper back off the floor. Reach your arms toward your feet in a 45-degree angle. The bottom tips of your shoulder blades are just off the mat, and your abs are anchored throughout the exercise.
Inhaling through your nose, pump arms slightly up and down for five arm pumps. Exhaling through the nose, continue pumping for five more counts. Repeat until a maximum of 100 movements/arm pumps are reached (10 rounds of the breath cycle).
Lower legs toward the floor for an even more advanced exercise.