Begin lying on your back with arms along your side with palms facing down. Your legs are extended off the mat at 45 degrees in front of you. On your exhale, scoop the abs in and lift the hips over the shoulders and parallel to the floor. On the next inhale, use your arms, press into the floor as you lift and extend the legs up toward the ceiling, balancing on the shoulder girdle. On an exhale, slowly roll the spine back down to the mat while keeping the legs extended toward the ceiling. Bring legs back to starting position and repeat.