Place mat on ground then lay down on your back with your legs bent at a 45-degree angle, feet flat on floor, shoulder-width apart. Position arms cross-body holding shoulders. Head should be even with torso. Inhale then exhale to begin contracting lower abs. Slowly curl torso forward raising chest up toward pelvis to flex middle & upper abs. Inhale to return to starting position. Repeat this movement for all reps. Sit up and recover.