Start by sitting down with the legs straight out in front. Place the palms of the hands on the floor next to the hips.
Keep both feet straight with the toes facing the ceiling. Stretch the toes out pulling them towards you. Push the arms down breathe in and straighten the back, keep stretching the back upwards, breathing normally. Hold the position for about 30 seconds keeping the shoulders down and the chest open.
This posture helps to extend the back, stretching the spine and opening the shoulders it also helps to stretch the back of the legs. If your arms are long you may need to bend the elbows in order to keep the shoulders down and the chest open.