Extend your legs up the floor or the mat with flex feet. Bring the palms of the hands in towards the chest and reach the arms up. Inhale through the nose.
Fold forward, hinging from the hips, as you exhale. Do not fold deeper than you can with a straight back.
Bend the knees if you feel the need. Relax your head so you are looking in between the gaps through the legs.
Breath for 4-6 natural breaths. To come out of the position, exhale and walk the hand back up the legs.