Start with knees pointed toward the ceiling. Back is flat and arms are extended out to a "T'" position

 Inhale and drop your knees to the right.

 Exhale and drop your knees a little further. Then inhale and bring your kness back to the center. Exhale.

 Inhale and drop your knees to the left.
 

 Exhale and drop your knees a little further. Then inhale and bring your knees back to center. Exhale.