Lie flat on the floor with your arms and legs extended. Your arms should be lifted so that they’re above your head. Make sure your spine is in a neutral position so your lower back isn't arched or rounded.
Exhale and contract your abs, raising both arms and legs. Try to keep your legs straight and bring them up so they’re at about a 35-45 degree angle to the floor. At the same time, bring your arms up and over your head so that they’re parallel to your legs. Your upper body should be raised slightly off the floor.
Inhale as you lower your arms and legs slowly to the starting position. Take a deep breath, then slowly return your arms, legs, and torso to the mat. Try to keep your arms and legs as straight as you can as you lower them.