1. Lie down on the back. Legs together and straight, palms on the floor along the body, elbows straight, chin down, eyes closed.
2. Lock fingers and turn them out. Arms relaxed.
3. On inhale, raise arms and place them on the floor above the head. Straight arms across the ears.
4. Exhale, and while holding after exhale, contract the abdomen.
5. Relax the abdomen, and then inhale.
6. On exhale, lower the hands.
7. Release fingers and place palms on the floor.