Start by lying flat on your back. Gently press your spine into the ground and lift your legs off the ground, bending them in toward your chest and grabbing the top of your shins. Keep your chin away from your chest and your shoulders pressed down. This is your starting position.
Inhale as you lift your arms above your head, biceps by your ears, and simultaneously extend your legs so your feet are a few feet above the ground.
Exhale as you bring your arms and legs back into the starting position.