1 Hold your abdominal muscles in tightly as you pull your feet inwards and hold each leg around the outside by each ankle, as illustrated. 

2 Lean backward slightly so that you are balancing on your tailbone and bring your feet just above the floor. 

3 Roll back in a smooth motion toward your shoulder blades and touch your heels together twice.

4 Return to starting position and repeat for 5-8 repitions.