Lift the torso from the previous reclined position, draw the thighs and feet together, and sit on the heels.
Lean back, and place your palms flat on the floor about eight to 10 inches behind you so your fingertips are pointing away.
Press your hands firmly into the ground to lift the chest high, arching your back and pushing your hips into your heels. To increase the stretch, lower your head behind you, stretching through your throat and the front of your chest even more.