Step 1: Lay flat on your back on a floor or mat. Place your hands behind your head. This will be your starting position.
Step 2: Raise your torso off the floor (or mat). Exhale and engage your obliques as you twist your torso towards the right and simultaneously raise your right knee into your chest. Your right knee should meet and touch your left elbow. You should be exhaling as your elbow and knee meet. Without laying back on the floor (or mat), repeat this step on the opposite side.
Note: Don’t rush through this process. Make sure you are breathing properly.