Start by sitting down with your legs straight in front of you, then bend your knees moving the left foot toward your back, so that the left heel is next to the sitting bone. Bring the right foot toward the top of your left thigh.
Place your left hand on your right knee, breathe in and on the next exhalation turn your torso to your right, holding the right foot with your left hand. Keep the spine elongated and the chest open, breathing normally. Hold this position for about 30 seconds and repeat it on the other side.
To come out return the torso back to the front with an exhalation and uncross your legs. This posture helps to stretch the back muscles and open the hips.