From Wide Boat, bend the knees and release the feet to the mat.
Bring one hand behind you and push into the floor to help rock your weight into your feet. Straighten the legs and fold the torso over the thighs.
With the feet hip-distance apart, hold the big toes with the first two fingers and thumbs of each hand. Pull the elbows out wide. If you can't reach the toes, hold opposite elbows.
Actively draw the shoulders away from the ears, using the abs to draw the torso closer to the legs rather than using your upper body strength.
Stay like this for five deep breaths, nodding the head up and down and side to side to release the neck.