Start lying down on the floor in the corpse posture. Bend the knees so that the ankle touches the sitting bones and open the arms out to the sides at shoulder height with the palms facing down.
Inhale and on the exhalation roll the knees over together the left, turn the head to the right, looking at the right arm.
Hold this posture for about 30 seconds, breathing normally. Keep both shoulders and arms as close to the floor as possible.
Then centre the head and the knees, repeating on the other side for the same length of time.
You can also straighten the legs and combine the twist with a leg stretch.