Lie on your back, knees bent, feet flat and abs drawn in. With your arms at your sides (palms down), slowly lift your legs, one at a time, so that your hips and knees form 90-degree angles [A]. Gently pressing your arms into the floor, inhale, then exhale deeply as you use your abs to draw your knees into your chest. Hold for a moment, continuing to exhale [B]. Inhale and slowly return to the starting position, with hips at a 90-degree angle.