Lie on the back with the arms at the sides. Bend the knees and bring the feet flat on the floor below the buttocks. Reach down and grab the ankles, wrapping the hands around the ankles with the fingers on the outside and the thumbs on the inside.
Inhale and lift the hips into the air, keeping the head, neck and shoulders pressed into the floor and feeling the vertebrae lift up off the floor from base to shoulder.
As you inhale, engage mulbandh and tuck the pelvis in so that the back does not arch.
Exhale and drop the pelvis back down, letting the vertebrae reconnect with the floor from top to bottom. The sacrum and hips touch last. The abdomen should remain relaxed while coming down.